Essai des indices FGT d’incidence, de profondeur et de sévérité de l’informalité en RDC (Test of Indices FGT of Incidence, Depth and Severity of the Informality in DRC)

French Abstract: Ayant pour objectif de saisir, en termes chiffres, la profondeur et la perte de ressources fiscales qu’occasionne le secteur informel, ce papier part d’une definition empirique du secteur informel basee sur le critere d’enregistrement au registre de commerce. De la, nous avions developpe l’approche de l’informalite par imposition a partir de laquelle les indices d’incidence, de profondeur et de severite de l’informalite ont ete developpes a l’instar des indices FGT de la pauvrete. Les resultats des indices ci-haut developpes pourvoient que 68.31% des UPI urbaines ne paient pas d’impot, soit 2.300.000 UPI urbaines, et le manque a gagner est enorme estime a 12% de recettes fiscales perdues chaque annee suite au poids du secteur informel urbain.English Abstract: On the basis of the objective to seize, in quantified terms, the depth and the loss of tax resources that causes the informal sector, this paper starts from an empirical definition of the informal sector based on the criterion of recording to the register of trade. From there, we had developed the approach of informality per imposition from which the indices of incidence, depth and severity of the informality were developed starting from indices FGT of poverty. The results of indices here high developed provide that 68.31% of the urban informal enterprises do not pay a tax, that is to say 2,300,000 urban informal enterprises, and the loss of earnings enormous is estimated at 12% of lost revenues from taxes each year following the weight of the urban informal sector.