Behavior of Taxpayers and Payable against Property Taxes and Taxes on Rental Income in Lubumbashi, Congo (DRC)

This study looks at the behavior of taxpayers and taxpayers liable for property and rental income taxes.The objective is to encourage taxpayers to participate in the realization of the Haut- Katanga/Democratic Republic of Congo Directorate of Revenue's land revenues, to assist the administration of Directorate of Revenue to build capacity to benefit the provincial government and to increase provincial revenues. Our research population is made up of 368 subjects from which we extracted a sample of 36 participants; including 18 agents of the Revenue Directorate of Haut-Katanga and 18 taxpayers from the commune of Lubumbashi: that of the Kalubwe district, Bakwa Kanda 1 Avenue and the Kabulamenshi district, General MuyumbaAvenue. We arrived at the following results: Most of our participants stated that the rates collected are not proportional to the rates imposed by law, the state pays at the rate of 1000 Congolese francs the dollar but the tax is set at the day's rates, which is variable (currently 2010 Congolese francs the dollar). We assert that the Revenue Directorate of Haut- Katanga does not have sufficient material and human resources to be in permanent contact with taxpayers.