| Summary: | The Panama Papers (2016) represent a leak of 11,2 million documents from the Panamanian firm Mossack Fonseca. The revelations exposed compromising tax practices relating to offshore finance, and highlights by the same token, the involvement of the players : banks, politicians, business leaders, political and economic leaders, family fortunes, etc. Of an international scope, the 'Panama papers' have marked the media world in an important way. In reference to the interpretation game surrounding the exposed behaviors, it is possible to emphasize the pluralism of social reactions. Focusing on the listed political and economic figures, the document is presented in the form of three case studies : Sigmundur David Gunnlaugsson, Iceland’ prime minister (2013-2016), David Cameron, UK’ prime minister (2010-2016) and Malcom Turnbull, Australia’ prime minister (2015-2018). The thesis aims to identify two levels of analysis. The first level of analysis details the respective media coverage of the cases. The goal is to collect the social reactions, the production and the evolution of the discourse. The second level of analysis objectifies and discerns positions and defenses used with offshore accounts, whereas the writings of the dissertation are an extension of studies on the resistance of the stigma. In order to complete the research, a corpus including thirteen references of the written press was gathered, representing a thorough analysis of the contents of more than 671 written documents published between April 3 and September 30, 2016. Based on the theoretical premises of the sociology of scandal, the research illustrates, in the present cases, different possible outcomes to the episode of the 'Panama papers' : scandal, affair, or non-scandal. Les ‘Panama papers’ (2016) représentent une fuite de 11,2 millions de documents issus de la firme panaméenne Mossack Fonseca. Les révélations exposent des conduites fiscales compromettantes relevant de la finance offshore, soulignant par le fait même l’implication d’acteurs ...
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