A study to establish a solid understanding of one of the components of Tax and Gender in the DRC. The main objective is to understand the tax collectors’ attitude and behaviour as well as that of the vendors (women and men) while collecting tax (taxe d’étalage) in the formal and informal markets in Kinshasa City Centre. This study is mainly focused on formal and informal taxation in decentralized local government entities and aims to understand the impact of the practices and methods of action exercised by the collectors of this tax on vendors’ daily activities in the markets.