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has been cited by the following article:

• TITLE: The Optimal Tax Rate: An Empirical Assessment in Congo

  AUTHORS: Toussaint Armel Bakala

  KEYWORDS: Optimal Tax Rate, Effective Tax Rate, Public Spending, Republic of Congo

  JOURNAL NAME: Open Journal of Business and Management, Vol.12 No.2, March 28, 2024

  ABSTRACT: This article is intended to be an empirical assessment of the optimal tax rate in Congo. The objective pursued by this research work is to determine this optimal tax rate and, therefore, to check whether there is a gap between the effective tax rate and the optimal tax rate, in which case, a correction through fiscal policy is necessary. By adapting Armey’s model to the context of the Congolese economy, it turned out that the optimal tax rate is 17.20%, well below the effective tax rate of 22.5% of non-oil GDP. If the latter seems more in line with the indicators of the Millennium Development Goals (MDGs) and the Sustainable Development Goals (SDGs), it nevertheless appears prohibitive, because it is likely to generate distortions greater than the positive externalities of public expenses.