EXECUTIVE SUMMARY
In Tunisia, the Finance Act Draft (FAD 2022) was unveiled1 in a difficult economic context. Indeed, Tunisia faces real budgetary constraints which raise a certain number of questions about the actions to be taken to start, on a better basis, this new fiscal year. The content of this project consists of an enumeration of the new tax provisions.
To present our reading of the economic situation in Tunisia, we refer to the Central Bank of Tunisia to report historical factual data. Regarding forecasts, we cite those of the IMF with which the Tunisian authorities work closely.
It is clear that Tunisia has been evolving since the 2010s within a cycle of low growth contributing to a structural budgetary imbalance. Faced with the imperatives of managing the health crisis, the FAD 2022 seems to focus mainly on cyclical measures in order to mitigate the repercussions on the Tunisian economy.
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