This article documents and analyzes the practices of tax collectors and local elected officials in Burundi. To better understand the function of the State at the local level, observations were undertaken showing that actors used the balance of power, solidarity networks and room for manœuvre to defend their interests. The omnipresence of the ruling party and low levels of control favour impunity for local petty corruption. This article demonstrates that corruption in Burundi is essentially a social phenomenon, breaking away from its more formal definition, and is part of the current system of governance.