Tax communication and mobilisation of revenue from local income tax in Kisangani: issues, strategies and challenges facing the DGRPT

Abstract

The mobilisation of tax revenue is a key concern for public authorities, particularly at provincial level where own-source revenue contributes to the financing of development initiatives. In this process, tax communication serves as a tool that can foster a better understanding of tax obligations and improve relations between the administration and taxpayers.

This article focuses on the communication strategies implemented by the Tshopo Provincial Directorate-General of Taxes (DGIPT) as part of the mobilisation of revenue from rental income tax in Kisangani. It examines, in particular, the mechanisms for providing information and raising awareness, the communication channels utilised, the level of knowledge among taxpayers, and the potential links between tax information and taxpayers’ behaviour. Methodologically, the study adopts a mixed-methods approach combining literature review, a questionnaire survey and interviews. To illustrate the presentation and interpretation of the data, a simulation involving 100 taxpayers is presented. The simulated results highlight a positive correlation between the degree of exposure to the DGIPT’s communication initiatives and awareness of tax obligations. They also show that the regularity, simplicity and accessibility of messages are factors likely to enhance the effectiveness of tax communication.

The study thus argues that improving revenue from rental income does not depend solely on audit and collection operations. It also requires educational, ongoing, diverse communication geared towards dialogue with taxpayers.

Keywords: tax communication, public communication, DGIPT, rental income, tax revenue, taxpayers.

Received Date: June 19, 2026

Accepted Date: July 10, 2026

Published Date: August 01, 2026

Available Online at: https://www.ijsrisjournal.com/index.php/ojsfiles/article/view/899