Abstract
Objectives: This study aims to determine over time how the tax levied on motor vehicles has behaved in relation to the investment incentives put in place; to determine the year in which these receipts performed well among those considered in our study and to determine the year in which revenues were low.
 Methods: The sample consisted of revenues from the tax on motor vehicles recovered by the General Revenue Directorate of the Tshopo Province from 2012 to 2016 in Kisangani. We used the statistical method supported by the documentary analysis, the technique of observation and free interview for the collection of data.
 Results: The study found that the real tax on motor vehicles had decreased in the Tshopo Province from 2012 to 2016. This invalidates our first hypothesis. The 2014 financial year remains the best performing year with a strong performance, confirming our second hypothesis.
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