Taxation and hunger in Goma city - D.R. Congo: the human cost of food taxation in the context of a security crisis

Authors

  • Clément-François WAKWINGA WABENGA University of Goma, Democratic Republic of Congo
  • Dieu-merci KAMBALE KAHANDUKYA University of Goma, Democratic Republic of Congo
  • Paul SENZIRA NAHAYO University of Goma, Democratic Republic of Congo

Keywords:

Food taxation, agricultural products, Welfare, Households, Security crisis

Abstract

This paper assesses the effect of food taxation on the well-being of Goma households in the context of a security crisis. Using a hypothetico-deductive approach and a computable general equilibrium model on a random sample of 392 households and other secondary sources, it reveals a significant deterioration in well-being: falling real income, high inflation (Fisher index of 1.84), and over-taxation of up to 60% of sales. The indirect utility function shows a decline of USD 36.77, requiring an additional income of over USD 200 per month to maintain the initial standard of living. The study highlights an illegal and oppressive tax system, acting without compensation, and underlines the urgency of tax reforms, pacification of agricultural areas, and policies to support local production to restore market efficiency.

JEL Classification: H22, I32, Q18, C68

Paper type: Empirical research

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Published

2025-07-17

How to Cite

WAKWINGA WABENGA, C.-F., KAMBALE KAHANDUKYA, D.- merci, & ENZIRA NAHAYO, P. (2025). Taxation and hunger in Goma city - D.R. Congo: the human cost of food taxation in the context of a security crisis. International Journal of Accounting, Finance, Auditing, Management and Economics, 6(7), 520–540. Retrieved from https://ijafame.org/index.php/ijafame/article/view/1982

Issue

Vol. 6 No. 7 (2025)

Section

Articles

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Copyright (c) 2025 Clément-François WAKWINGA WABENGA, Dieu-merci KAMBALE KAHANDUKYA, Paul SENZIRA NAHAYO

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