Invisible Phenomenon: A Resilience at Lubumbashi Taxes Center

We conducted this study to clarify tax evasion that destroys the public treasury of the Democratic Republic of the Congo (DRC) more specifically at the Taxation Provincial Directorate of Lubumbashi. In DRC, the economic operator declares himself/herself his/her state's financial and balance sheet. This deposit will be followed by a tax audit in order to compare the accounting entries with their vouchers and the material elements of the commercial enterprise with regard to the tax legislation. In Lubumbashi, area of this research, the tax and accounting balance sheet confrontation born a phenomenon known as the invisible which is characterized by the presentation of accounting statements that are subject to distortions by hiding all or part of the revenue items taxable. Fiscally speaking, these distortions or placing false writings and figures are one of the forms of tax evasion. The empirical corpus collected by semi-structured interviews and chat interviews has been subject to thematic analysis according to the model proposed by Pedinelli (1994). The particularity of this research is focused on its richness in the specificity of the description of the practices of the actors and in the functions that these actors give to them. Not easy in this world where researchers are considered as outsiders (foreigners) unwelcome.