Impact of Tax Structures on Growth in Congo, Brazzaville
Impact of Tax Structures on Growth in Congo, Brazzaville

Summary/Abstract: This paper will do an empirical assessment of the impact of tax structures on economic growth. It is based on the effects of the transfers from the State to businesses and the distinction between the tax on the income of natural persons, corporate taxes and taxes on goods and services. The results obtained from the model of Dickey and Fuller show in the long term, the tax on the income of natural persons, taxes on goods and services, the total revenue of the State, transfers from the State to businesses and training gross capital fixed impact economic growth, Short term, taxes on corporations, revenue and transfers from the State to businesses are influencing this growth. In contrast to long term and short term, results show revenue and transfers from the State affect economic growth. These results helped to identify the limits of the economic policies implemented in Congo-Brazzaville.

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