Motivation seems to be the cornerstone of management and has become an issue of some concern. If company managers are working in the quest for rationality, improving productivity requires more than strengthening customer service, technology, decentralization or the reengineering process as mentioned by several researchers. It depends on the performance of employees, whose motivation is the main determinant, since they are the ones responsible for implementing these factors. A good performance comes from a strong motivation of the employees.In the problematic evoked throughout this study, we focus on the case of the workers of the Directions Provinciales des Impôts du Sud-Kivu (DPI/Sud-Kivu) with whom we analyze the factors that encourage them to offer quality work based on hypotheses such as remuneration, working conditions and environmental conditions being linked, job security as well as the preparation for retirement