The Impact of Fiscal Policies on Economic Growth in a Financial Authority: The Case of the DGRK/Maluku

Abstract

This article provides an in-depth analysis of the impact of fiscal policies on local economic growth, using the case of the General Directorate of Revenue in Kinshasa, Maluku branch (DGRK/Maluku). In a context where the mobilisation of domestic resources remains a major challenge for developing countries, taxation emerges as a key instrument for financing development. By adopting a mixed-methods approach combining quantitative analyses of tax revenue over the 2020–2024 period with qualitative surveys of tax officials and taxpayers, the study highlights a positive relationship between the effectiveness of fiscal policies and the dynamics of local economic growth. The results show that improved collection mechanisms, transparency in the management of public funds and the simplification of tax procedures contribute significantly to increased public and private investment. However, institutional, administrative and behavioural constraints continue to limit the optimal impact of taxation on growth. The article offers strategic recommendations aimed at strengthening fiscal governance, administrative performance and voluntary taxpayer compliance.

Keywords: taxation, economic growth, financial governance, public policy, local development.

Received Date: February 22, 2026

Accepted Date: March 14, 2026

Published Date: April 02, 2026

Available Online at: https://www.ijsrisjournal.com/index.php/ojsfiles/article/view/684