POLITIQUE FISCALE, INSTITUTIONS ET INVESTISSEMENTS DIRECTS ETRANGERS EN REPUBLIQUE DEMOCRATIQUE DU CONGO

This article, which discusses "fiscal policy, institutions, and FDI in the DRC," aimed to explain how the effects of fiscal policy, interacting with the quality of institutions, have impacted FDI in the DRC from 1990 to 2022.It is important to note that debates exist regarding the link between fiscal policy and foreign direct investment, the multiplicity or proliferation of taxes and low FDI rates in the DRC. These debates motivated the realization of this study, the results of which reveal that fiscal pressure is one of the key factors in the attractiveness of FDI in the Democratic Republic of Congo. Hence, the need to solidify its fiscal policy through an improvement in indicators of institutional quality, including business freedom, trade freedom, fiscal freedom, and regulatory quality.