مجلة الباحث في العلوم الانسانية والاجتماعية
Volume 16, Numéro 2, Pages 641-658
2025-07-31
Representations And Imaginary Engineering Of Tax Evaders - For A Sociological Approach- Field Study In The State Of Annaba
Authors : Saouli Hichem . Semmouk Ali .
Abstract
The tax evasion phenomenon has concerned researchers in various countries, because it represents a waste in their financial base, but the statistics show that its size is less in countries which had achieved social adjustment compared to undeveloped ones, according to researchers, this indicates the consolidation of citizenship behavior in those societies as opposed to economic nonstandard in the others. The study aims to dig archaeologically in the individual and collective imaginary, and to characterize the elements of imaginary engineering that form the tax representation and the tax behaviour, then to stand on the extended distance between tax practices -conformity/evasion- and requirements of citizenship behaviour within the framework of the concept of contemporary citizenship. The study concluded that the representations of the sample members were negative towards the Algerian tax system, which resulted in tax evasion due to the coercions exercised by the authority and the group that dominates the individual, who in turn found in religion justification a strategic haven for managing social conflict to evade tax control.
Keywords
tax ; tax evasion ; social representations ; social imaginary ; Algerian society
Les articles similaires
بوسالم أحلام
.
عابد يوسف
.
ص 117-132.
Yahia Zeghoudi
.
pages 74-88.
Said Houari Amel
.
pages 257-268.
Slimani Saida
.
Bouchemla Zoheir
.
pages 546-567.
