Tax system Disputes Perceived as a Psychic Suffering from Formal to Pragmatism Tax

In the objective of elucidating a problem situation, we have sought to understand tax system disputes perceived as psychic suffering. So we say that this research is not conceived ex nihilo (from nothing). It is based on observation of practices that operate in the tax environment in the area of disputes resolution between economic operators and the Tax Administration in the Democratic Republic of Congo. The research field is the Disputes Office and Claims Office of the General Directorate of Taxes of Katanga in Lubumbashi. Theoretical approaches, techniques of collecting and analyzing data help to understand what the actors call psychic suffering and the paths taken by the interviewees to deviate the bureaucratic formalism (respect of tax procedures) towards pragmatism in order to resolve their tax problems. Although this second way does not follow the process provided by the tax legislation, in the manner of economists, participants behave rationally to weigh the relative costs and benefits in their favor. Some key words are found in the work and the place of their semantics is thus approached