Assessing the efficiency of taxation systems in the democratic republic of the Congo and Belarus: a sectoral and GDP-based analysis

Abstract

This article evaluates and compares the efficiency of taxation systems in the Democratic Republic of the Congo (DRC) and Belarus. The study focuses on three main indicators: tax revenue as a percentage of GDP, the sectoral distribution of tax contributions, and the administrative capacity of tax institutions. Using a comparative analytical approach and secondary data from international financial reports and government statistics, the research highlights key structural differences between the two countries. The findings show that the DRC has a relatively low tax-to- GDP ratio and relies heavily on revenues from the mining sector, which makes its fiscal system vulnerable to fluctuations in global commodity prices. In addition, informal economies and weak administration hinder tax collection. In contrast, Belarus demonstrates more stable revenue performance supported by a diversified economy and stronger tax administration. Overall, the study concludes that effective taxation depends on diversification, strong institutions and good tax management.