世界银行-突尼斯经济监测：2024年秋季突尼斯税收制度的公平性和效率（英）-2024-48页_1mb

Summary of Revenue and Economic Trends in Tunisia:

Tunisia's economy showed signs of stagnation in 2024, continuing the slowdown from 2023, driven by persistent drought conditions, limited domestic and external demand, and challenging financing arrangements. Economic indicators reflected sluggish performance, with real GDP growth at 0.1%, significantly below pre-pandemic levels. Agriculture saw a modest recovery, but sectors like oil and gas, manufacturing, and construction experienced setbacks, contributing to an overall decline.

The country's external financing needs remained substantial despite a narrowing of the current account deficit to 1.4% of GDP (from 2.0% in 2023), as high debt service requirements and limited access to private capital constrained its ability to meet external obligations. The government increasingly relied on internal financing, including monetary support from the central bank, raising concerns over currency stability and potential crowding out of private sector credit.

Inflation moderated to 6.7% in 2024, approaching pre-COVID averages, but food price inflation remained elevated, adding pressure on lower-income households. In response, the government raised the minimum wage by 7%, aligning with inflation but lagging previous years due to real-term erosion.

Tunisia's tax system generated revenues that were relatively high compared to regional peers, but its structure introduced significant inequities. Direct taxes, particularly labor income taxes combined with social security contributions, weighed heavily on businesses and employees, discouraging formal employment and limiting investment incentives. High tax wedges and limited capital income taxation led to inefficiencies and distorted capital allocation, while the large informal economy (estimated at 37.6% of GDP in 2019) further strained tax collection.

Notable tax reforms included adjustments to corporate income tax rates and the introduction of a property tax, though implementation challenges persisted. Moving forward, Tunisia could enhance tax equity and efficiency by broadening the tax base, introducing a systematic carbon tax, reviewing capital income exemptions, and improving social security contributions to reduce the tax burden on labor incomes. Strengthening tax administration and engaging stakeholders through inclusive policy-making would also support continued reforms.