This analysis of the Tunisian tax incentives regime was conducted by the OECD Tax and Development Programme at the request of the Tunisian Ministry of Finance.  Following discussions with the government, the OECD agreed to conduct a review of the Tunisian tax incentive system within the framework of the Principles to Enhance the Transparency and Governance of Tax Incentives for Investment in Developing Countries. As requested by the Tunisian authorities, the objective of this review was to understand the current system’s bottlenecks and to propose changes to improve efficiency of the system in terms of its ability to mobilise revenue on the one hand and to attract the right kind of investment on the other. The key findings are based on five days of intensive consultations and analysis.

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