Tunisia's government has set a strategic goal for its 2027 budget to enhance financial autonomy and self-reliance, reducing reliance on external borrowing. According to a document from the Ministry of Finance, this approach aims to ensure the state's ability to meet its obligations while maintaining national decision-making sovereignty. The strategy involves gradually limiting external borrowing.
The government, through a circular from the Head of Government (No. 2, dated April 14, 2026), calling for the preparation of the budget, seeks to increase the efficiency of the tax system by expanding the payment base and integrating the parallel sector. This will be achieved by intensifying efforts from various structures and coordinating their interventions. The goal is to improve voluntary compliance, simplify procedures, and develop digital services to foster trust between tax authorities and economic operators.
A key aspect of the strategy is to enhance the fight against tax evasion and fraud using digitalization, artificial intelligence, data analysis, and linking information databases among concerned structures. This approach will enable better control and improve the collection of tax resources. Additionally, the tax administration and customs will be updated, and administrative processes simplified.
Regarding tax incentives, the guidelines provide for directing tax benefits based on a selective approach that evaluates the economic, social, and environmental feasibility of supporting high-value-added and strategic sectors. These sectors will support sustainable development and environmental transition. Taxation will also be used to support private initiative and encourage entrepreneurship, as well as enhance the role of public companies as a tool for local development.
On the issue of non-tax resources, the state plans to diversify its sources by valorizing state assets, improving the performance of public institutions, and optimizing the exploitation of national resources, particularly phosphate. This aims to increase the self-financing of expenditures and maintain public finance balances.
The Ministry of Finance's document highlights the importance of this strategic approach in maintaining Tunisia's economic stability and promoting sustainable development. By focusing on resource mobilization and combating tax evasion, the government aims to create a more favorable business environment and improve public finances.
The implementation of these measures is expected to have a positive impact on Tunisia's economy, enabling the country to achieve its development goals while ensuring financial sustainability. The government will need to balance the implementation of these strategies with the need to support economic growth and social development.
Key points
- Tunisia's 2027 budget strategy focuses on enhancing financial autonomy and self-reliance.
- The strategy involves using digitalization and artificial intelligence to combat tax evasion and improve tax compliance.
- The government aims to diversify non-tax resources and improve the performance of public institutions.
