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This article of fiscal sociology suggests an analytical review of the corpus of models and data relative to the avoidance (legal or not) of the tax so as to establish a cognitive theory of the rationality of the taxpayer. It aspires also to catch the attention of the sociologists for this promising field of research, though still neglected. On the basis of labelling theory of the deviance, of the tax revolt history and fiscal (social) psychology, the rational approach of the taxpayers insists on the importance of the concrete cognitive relation towards tax to explain the phenomena of tax avoidance (or not). It consists both in underlining the limits of the self-interest standard model and in emphasizing the political dimension of the taxation to give credence to the reality of a citizen's conception about the fair taxation (‘contribution-tax’) of the fiscal State in a given context.
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