Taxation and economic growth in Tunisia

This book aims to examine the impact of the degree of freedom and tax revenues on economic growth in Tunisia. To achieve this goal, this work has been divided into two parts. In fact, the first chapter was devoted to the research of the theoretical foundations of tax policies and economic growth, focusing on the evolution and characteristics of these variables in the Tunisian context, as well as the nature of the relationship between them. In the second chapter, the impact of fiscal policies on economic growth in Tunisia was empirically exploited. The empirical results show that in the long run, tax revenues and the degree of fiscal freedom have a positive impact on economic growth. Our results show that tax policy is considered as a source of growth in Tunisia. From these results, we extract several basic policy conclusions.