The aim of this study is to understand the erosion of purchasing power and the social injustices caused by VAT on the wealth of Congolese households. To examine the issue in greater depth, a statistical approach was adopted, specifically hypothesis testing. The results indicate that, at the 5 per cent significance level: before the value-added tax, prices rise at the same rate as after the value-added tax, meaning that the purchasing power of Congolese households is declining at the same rate as before, and Congolese households are becoming increasingly poorer.
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