Almost unknown in 1960, the value added tax (VAT) is now found in more than 130 countries, raises around 20 percent of the world’s tax revenue , and has been the centerpiece of tax reform in many developing countries including the Democratic Republic of Congo.

There are advantages of value added tax such as under this system all traders are dealt equally. Well applied, it also involves minimum distortionary effects on economic activities. Could this be the case in the DRC? Wait and see!