Expert Calls for Reform of Tunisian Tax System to Ensure Fairness and Efficiency
Amin Bouzeyene, a public policy researcher at the Ali Ben Gadhhem Center for Tax Justice, stated on Monday, September 29, 2025, that the 2026 finance bill reflects the Tunisian state's desire to strengthen its tax resources. However, he emphasized the need for the government to clearly specify the sources of these new revenues.
During his intervention on Express Fm, Bouzeyene noted that the tax pressure in Tunisia is not high and that there is a significant margin for reforming the tax system, particularly by introducing new tax brackets for high-income individuals to reduce inequalities.
Key Recommendations for Tax Reform
The expert highlighted the need to review tax privileges, which have limited effectiveness, as shown by several studies that have demonstrated their minimal impact even in investment and export sectors. He questioned the real objective of these privileges, wondering whether they truly aim to support the economy or social aspects.
Bouzeyene also criticized tax reduction policies for businesses and income aimed at integrating the informal economy, deeming them ineffective. He advocated for the reintroduction of progressive income tax, which was in force in the 1980s, as a key tool for ensuring more equitable tax justice. Additionally, he proposed the generalization of progressive tax on real estate wealth.
Challenges in Real Estate Taxation
Regarding real estate taxation, Bouzeyene pointed out that the collection rate does not exceed 25% due to weaknesses in collection mechanisms. He considered it unfair that owners of apartments financed by loans are subject to the same tax rules as owners of large properties.
Call for Profound Reform of Tax Administration
In light of this situation, Bouzeyene called for a profound reform of the Tunisian tax administration, particularly through strengthening human and logistical capacities to better combat tax fraud, which is estimated to result in losses of 25 billion dinars per year. In this context, he recommended recruiting hundreds or even thousands of tax inspectors to ensure the efficiency of the system.
