Abstract EN:

This thesis is a contribution to the theme of the sociology of organizations. However it takes into account the results of cognitive psychology in order to create a specific pattern of the rationality of the actor called cognitive rationality. In fact, cognitive psychology, also called the psychology of the handling of information teaches us that an individual thinks in terms of cognitive processes which may appear logical in view of his store of knowledge, but which are objectively incorrect. Putting into practice the pattern of cognitive rationality demonstrates that the various actors of the fiscal control create and negotiate the administrative decisions according to a logical structure shaped by their own cognitive prejudices. The necessity of finding actors subject to payments in arrears enforced by the organization distorts the judgment of the taxinspectors; the "concrete" advantage to avoid tax-paying interferes with the judgment of the tax-paying citizen concerning the function of taxation and the role of the treasury. Consequently, the administrative decision depends on some of the cognitive principles which are treated in this thesis.