A descentralização na República Democrática do Congo: a análise financeira das províncias em 2015

Abstract

The 2006 Constitution of Democratic Republic of Congo has established the decentralization model as a form of political and administrative organization in which local societies have a key role in the territorial administration. However, this reform is subject to several difficulties, the main one of which is financial. Therefore, the general objective to be studied in this work will be the assessment of the financial viability of the provinces in 2015, after the implementation of the dismemberment and decentralization finally occurred in that year. Revenue and expenditure simulations were used to assess the fiscal sustainability of provinces even after decentralization, and several of them maintain unsustainable fiscal positions. As a result, it has come to the conclusion that the provinces are very dependent on national resources. In addition, in 2015, there was a reduction in the degree of centralization of national revenues in the national government, but the same did not happen with the expenses.