Joseph BONGONDO BOKAMBWA
Degree in Work Psychology

Thesis presented and defended with a view to obtaining the degree of Graduate of Higher Studies in Psychology.

Promoter

Prof. Dr. Jean KANGA KALEMBA VITA

Co-Promoters

Prof. Dr. Anicet MUBIALA KATALA
Prof. Dr. André-JacquesMA VUNGU

SUMMARY

The general objective of this study was to assess the attitudes and practices of taxpayers of the Matadi Tax Center towards tax compliance. This study thus proposed to assess the following three hypotheses: (1) taxpayer citizens of the Matadi Tax Center would have a low level of tax compliance; (2) the interaction of three rationalities (utilitarian, axiological and cognitive) when deciding to file taxes would be the explanatory reason for the deviant tax behavior of taxpayers of the Matadi Tax Center and (3) taxpayers of the Matadi Tax Center would have a negative attitude towards the tax law.

To verify these hypotheses, we used the survey method supported by a scale for assessing attitudes towards tax civic duty and a questionnaire that we administered to a systematic random sample of 175 taxpayers from the Matadi Tax Center.

The results obtained allowed us to confirm our first two hypotheses and to invalidate the third hypothesis. Thus, we can conclude that the subjects of the study have a negative attitude towards tax civic duty which is manifested by deviant tax behavior.

Keywords: Tax Citizenship, Attitudes, Practices, Taxes and Duties

ABSTRACT

The general objective of this study was to evaluate the attitudes and practices of taxpayers at the Matadi Tax Center with respect to tax compliance. This study proposed to evaluate the following three hypotheses: (1) citizen taxpayers at the Matadi Tax Center would have a low level of tax civic-relatedness;

(2) the interaction of three rationalities (utilitarian, axiological, and cognitive) with respect to the tax return decision would be the explanatory reason for the deviant tax behavior of taxpayers at the Matadi Tax Center; and (3) taxpayers at the Matadi Tax Center would have a negative attitude toward the tax law.

1'0 test these hypotheses, we used a survey method supported by a scale for evaluating attitudes towards tax compliance and a questionnaire that we administered to a systematic

random sample of 175 taxpayers from the Matadi tax center.

The results obtained allowed us to confirm our first two hypotheses and to refute the third hypothesis. Thus, we can conclude that the subjects of the study have a negative attitude towards fiscal civic-mindedness, which manifests itself in deviant fiscal behavior.

Keywords: Tax compliance, Attitudes, Practices, Taxes