Collection of the tax on rental income in the Commune of Kasa-vubu on the development of Kinshasa: Facts and constraints

Abstract

This article highlights the collection of tax on rental income in the commune of Kasa-vubu. The aim is to identify and analyse the facts and constraints associated with the IRL in order to assess its impact on the sustainable development of the Commune.

To carry out this study, we used functional and analytical methods, combined with documentary research and observation. A random sample of 70 subjects formed the basis of this research.  Data was collected using a survey questionnaire and interviews with a number of resource persons.  The data was analysed using computer tools, including Epi data 3.1 for data encoding and SPSS 20 for statistics.

The results indicate that the IRL is operational in the budgetary tax system of the commune of Kasa-Vubu, where several houses are rented. These include houses with two rooms (39.6%), one room (37.7%) and more than three rooms (20.8%). Income from the IRL is low. This rate was 20% in 2023. Only 39% of lessors surveyed make an effort to pay their IRL, compared with 61% who avoid doing so. Aware that IRL can contribute to the development of the municipality, suggestions have been made for the application and improvement of the municipality's tax base.  

Key words: Evaluation, impact, tax on rental income, development, Kinshasa

JEL Classification: E63, J68, P43

Paper type: Empirical research