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Taxation course LBA2 - ISB 2020/2021

Tunisia GOVERNMENT BUDGET (Billion Dinars)1

FL 2019 FL 2020

Tax Resources (tax revenues) 29 082 31 759

Non-tax revenues 3 927 4 100

Total of own resources 33 009 35 859

DEBT (Loans) 10 112 11 368

TOTAL RESOURCES 43 121 47 227

Wages 17 165 19 030


Public services 1 454 1 683
Gouvernement interventions (compensation) 7 754 7 050
Others 624 620

Management spending (management spending) 26 997 28 383

Investment expenditure (development 6 250 7 166


programs)

Debt services (interest + principal) 9 874 11 678

TTAL OF GOVERNMENT SPENDING 43 121 47 227

1
Faez Choyakh, 2020, « Commentaire de la loi de finances pour l’année 2020 », Forum portant sur la loi de
finances 2020, Janvier.

1
Taxation course LBA2 - ISB 2020/2021

Revenues breakdown as share of total, 2020


Loan
24%

Non tax revenues


9%
Tax revenues
67%

2
Taxation course LBA2 - ISB 2020/2021

Tax Revenues 2020

Impôts ou taxes LF 2019 LF 2020

DIRECT TAXES 12 460 13 662


Personal income tax (PIC/ IRPP) 8 525 9 651
Corporate income tax (CIT IS) 3935 4 011

INDIRECT TAXES 16 622 18 097


Value added tax (VAT/TVA) 8 200 8 975
Excises taxes (ET/ DC) 2 967 3 157
Customs duties (CD/ DD) 1 343 1 521
Other taxes 4 112 4 444

TOTAL 29 082 31 759

Tax revenue analysis

Other taxes
14%
(PIC/ IRPP)
(CD/ DD) 30%
5%
(ET/ DC)
10%

(CIT/IS)
13%
(VAT/TVA)
28%

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