Tax Fraud and Phenomenon of Contribuable Wangu as a System

This article aims at understanding tax fraud as a system by the fact that most agents of the Tax Administration appropriate certain taxpayers. Our research was conducted in the service of the Synthetic Tax Center of Kenya Township in Lubumbashi (Kenya STC) as a research field. In addition, we have made use of two reading grids on the one hand, the symbolic interactionism according to Le Breton (2004) and on the other hand, the social actor of Debuyst (1990). The descriptive method and the thematic analysis of Blanchet and Gotman (2001) allowed us to identify the prominent themes that characterize the phenomenon of appropriation of taxpayers. Without being considered only as an economic crime (tax fraud), this appropriation of taxpayers is also a dysfunction of tax services. But this dysfunction solves some problems related to the relationship between tax authorities and taxpayers. What makes it a system.