Facteurs explicatifs du non-paiement de l'Impôt sur le Revenu Locatif (IRL) dans la commune de Kintambo, à Kinshasa

Abstract : This article examines the determinants of non-compliance with Rental Income Tax (IRL) in Kintambo, a municipality of Kinshasa characterized by low tax mobilization, widespread informality, and limited trust in public institutions. Based on a representative sample of 436 households (tenants and landlords), the study adopts a multidisciplinary theoretical framework combining public economics, tax psychology, institutional theories, and sociocultural approaches. Descriptive and inferential analyses show that non-payment is primarily driven by a lack of fiscal information : 75.7% of respondents had never heard of the tax, and 89.9% were unaware of the sanctions. Logistic regression results indicate that awareness of the tax, perception of its compulsory nature, understanding of the tax rate, and a minimum level of trust in public management significantly reduce the likelihood of non-payment. Income level, however, is not statistically significant. Findings reveal a socioeconomic and cognitive divide: informed, educated and middle-/high-income individuals are more compliant, whereas young people, low-income households, and residents of disadvantaged neighborhoods are more likely to evade payment. The study calls for strengthening tax communication, simplifying administrative procedures, and improving local governance to enhance voluntary compliance. Keywords : local taxation, rental income tax, non-compliance, tax compliance, governance, tax perception