TITLE:
Tax Managerial Model of Public Institutions—Case of Urban Transport Service and Communication Routes
AUTHORS:
Gracia Kasongo
KEYWORDS:
Tax Management, Motorcycle Taxi, Collection, Automation, Industry 4.0, Lubumbashi
JOURNAL NAME:
Open Journal of Social Sciences,
Vol.12 No.10,
October
18,
2024
ABSTRACT: This work deals with the management mode of public institutions in the city of Lubumbashi and more particularly the urban transport service and tricycle and motorcycle communication routes. In the digital age, where technological revolutions continue to follow one another, what can be the contribution to the management method of our public institutions? Starting from an observation that the number of motorcycle taxis had significantly increased in the city, we wondered about the contribution of this proliferation to public revenue. We therefore went to the urban transport and communication routes service to see how this service is managed and, in particular, the collection of motorcycle taxi fees. The result of our study shows that different tasks are decentralized and manual. Thus, we propose a purely automated management model, it goes from the registration of motorcycle taxis, to the collection and control of the road fees which accrue to them, in concrete terms it will be an automatic recovery system, it will be in perfect synchronization with the electronic database of the tricycle and motorcycle transport service, the taxpayer must have an identifier (with bar code) provided by the service, whether it is payment or control, everything must go through the motorcycle taxi identifier. For the controllers, they will have to each time enter the identifier into a telephone or scan the bar code to have the up-to-date situation of the motorcycle taxi fee.