After a long observation and analysis the process of receiving and sending mail, we opted the computerization the system for managing internal and external mail of the public sector company that is the subject of our study, which is the General Directorate of Customs and Excise of Haut Katanga, in the Democratic Republic of the Congo. This phase explains the ultimate concern that motivates us to conduct research in a given environment while explaining the rationale for choosing this study to meet the needs of the DGDA/DRC. The major concern that motivated us to approach this study is none other than to see the DGDA properly manage its mail, thanks to a computer tool consisting of a database that it can update daily. This study would be useful to companies with managerial character to hold well their management on the mail in the concern to ensure the perenniality of the data and to fight against the waste of time in the search and the location of the old mail.

The choice of this study theme is related to the object that attracted our attention as scientific researchers. It all started with an exchange and observation of the functioning of the control and payroll service of the teachers of the province of Haut-Katanga (SECOPE in the acronym), so we were driven by the desire to improve the process to allow good management and the smooth running of the operations related to the transfer of the agents as well as their pay. This study will serve to bring a computerized solution to the Ministry of Education and more precisely to the service of control and pay of the teachers by a management tool based on the functioning of the process of transfer of the agents and to better manage these last ones to maximize the receipts. This work has led to the following results (Know the number of all agents for a given period in relation to their task, Quickly exchange data between different positions involved, Make each agent’s information accessible through a shared database that offers better data storage and access techniques while eliminating the loss of records of all transferred agents).

The stimulus of our choice in this study, remains the observation made at the time of the declaration of the tax on the rental income by various taxpayers. The present work was beneficial to us taking into account first of all our scientific orientation and the desire to set up a better-computerized solution to palliate the administrative difficulties of the Directorate of the Revenues of Haut-Katanga (DRKAT in the acronym) to provide to the various services the possibility to communicate between them without moving, to carry out operations in the fiscal field of tax collection on rental income by the integration and implementation of a computer tool within the concerned services, which will allow the reduction of the greatest number of risks that this process of tax collection on rental income runs. This implemented system will include computer resources that will allow users to collect, process, save on removable media and share data without running many risks. The development of a computer tool that will allow proper monitoring by the Directorate of Revenue of Haut-Katanga for the collection and payment of rental income tax.