Author(s)

Milambo Kapia Patrice¹, Omombo Cosmas², Mbulu Bushebu Sylvie², Makombo Wabo Etienne², Ngimbi Nzau Valentine³, Masandi Milondo Alphonse⁴

¹PNLCT, Kinshasa, Democratic Republic of the Congo.
²ISTM-Kinshasa/Community Health, Kinshasa, Democratic Republic of the Congo.
³ISTM-Kinshasa/Occupational Health, Safety and Environmental Management, Kinshasa, Democratic Republic of the Congo.
⁴UPN-Kinshasa/Pedagogy and Didactics of Health Sciences, Kinshasa, Democratic Republic of the Congo.

Tobacco is an illicit product sold in the world and involves fatal communicable diseases and deaths. In several countries, tobacco revenue contributes to the health of victims. This study aimed to evaluate the contribution of tobacco taxes to the financing of the health system in Democratic Republic of the Congo (DRC) during the period of 3 years (from 2019 to 2021) in order to give some suggestions. A descriptive literature review on the tobacco tax was conducted from three tobacco tax collection services: the services of the General Secretariat of Health in DRC (SGSH), the Program of the National Health Account (PNHA) and the General Direction of Customs and Assizes (GDCA). The analysis revealed that no retrocession and no activity covered by the tax collected on tobacco does not contribute to the financing of the health sector, in order to reduce the burden of households already impoverished by diseases caused by tobacco.

Contribution, Tax, Tobacco, Health Financing

Patrice, M. , Cosmas, O. , Sylvie, M. , Etienne, M. , Valentine, N. and Alphonse, M. (2022) Contribution of the Tobacco Tax to the Financing of Health Systems in Democratic Republic of the Congo. Journal of Biosciences and Medicines, 10, 122-131. doi: 10.4236/jbm.2022.108011.