Fiscal System Imbalances: A Threat to Businesses and Retirees
Skander Sellami, a fiscal advisor, estimated on Monday, November 17, 2025, that the fiscal system suffers from deep-seated imbalances, not only in tax rates or the intensity of tax pressure but also in the method of calculation and the determination of the tax payment deadline. According to him, this fiscal architecture often finds itself completely out of touch with the economic and social reality of taxpayers.
The Origin of the Problem
Invited to the Éco Mag show on Express FM radio, Sellami explained that the origin of the problem lies in the definition of the tax trigger, i.e., the moment when the tax becomes payable. Tunisian law is based on the principle of accounting commitment and not on actual collection. This logic leads to taxing profits or income that have never been received, which heavily weighs on businesses, particularly those facing payment delays or financial losses.
Consequences for Businesses
These businesses are forced to pay VAT as soon as an invoice is issued, even in the absence of any income. During tax audits, this mechanism can lead to penalties of up to 30% of the turnover, transforming an administrative obligation into a financial threat, sometimes even a criminal risk. For Sellami, this legal choice, originally intended to accelerate tax collection, today poses a real risk of asphyxiation and exposes certain businesses, especially small and medium-sized ones, to bankruptcy.
The Plight of Retirees
The fiscal advisor also addressed another "anomaly" that he considers equally worrying, affecting the population of retirees. These individuals see their purchasing power erode in the face of inflation, rising healthcare costs, and medication expenses, even as their income decreases after the end of their professional activity. Pensions, he recalled, are calculated based on capped salaries that do not reflect the actual remuneration on which contributions were levied. This distortion particularly affects senior executives and managers, who often continue to bear heavy family burdens in a context of soaring educational and healthcare costs.
Inequity in Taxation
Sellami highlighted the existence of a blatant breach of tax equity. Foreign retirees and Tunisians returning from abroad benefit from an 80% reduction on their pensions, while Tunisian retirees residing in the country only benefit from a limited reduction of 25%, i.e., 55% less tax advantage. A difference that, according to him, clearly contravenes the principles of justice and equality enshrined in Article 15 of the Constitution.
The Need for Fiscal Reform
The specialist believes that a coherent, fair, and context-adapted fiscal reform has become essential to restore trust between citizens and the administration. He calls for a review of the method of taxing businesses, so as not to tax unrealized income, and for a reform of the pension structure to ensure genuine tax equity on the ground.
