Tax Fraud as a Mode of Survival at the Directorate General of Taxes (DGI) in Lubumbashi

Paying taxes and duties is a duty that the constitution of the Democratic Republic of Congo of February 18, 2006 as amended by law n?11/002 of January 20, 2011, assigns to all Congolese. Tax is a charge that men do not like, yet it is a main source of revenue for the public treasury to cover public expenses. But the economic and managerial reasons often lead taxpayers and tax officials to adopt various behaviors that lead them to often fall into cases of tax evasion, tax evasion, money laundering, etc. this is why in this study, we have chosen to analyze three scientific articles) those by Kawit Yav, Moustapha Amadi & Mbale Kizekele published in 2018 and 2020 and had the title: Tax Fraud and Phenomenon of "Contribuable Wangu" as a System and Tax system Disputes Perceived as a Psychic Suffering from Formal to Pragmatism Tax , "Invisible" Phenomenon: A Resilience at Lubumbashi Taxes Center. To achieve this, we applied the exegetical method materialized by the documentary technique supplemented by interviews and observations in the production of field data. Then, we stripped this information by means of content analysis. Finally, data processing was made possible through thematic analysis. In light of the above, we have obtained the results that the practices put in place by taxpayers and tax officials aim to reduce the rigor of the law in order to meet personal needs. However, in the event that there is a divergence of interest, the actors come into conflict. This is what justifies the reason for this study in private and judicial law, because we shed light on the conflicts between taxpayers and tax officials.