Public Finance and Taxation" is intended for students of economics and management as well as for professionals interested in business affairs, especially in the Democratic Republic of Congo. The reasoning is presented in a literary manner.The originality of this book lies in the fact that the examples, certain data and explanations are drawn from the economic reality of the Democratic Republic of Congo. With a particular emphasis on the theoretical foundations of public finance and taxation, this manual provides a foundation for any learner and allows him or her to immerse themselves in the business climate in the DRC.