La politique fiscale tunisienne en faveur du développement durable »

Abstract

The object of this paper is to verify whether taxation meets the requirements of sustainable development criteria. This study shows that Tunisian fiscal policy in favour of sustainable development is limited to the environment. On the one hand, protecting the environment is the state monopoly, in the other hand, environmental taxation remains hesitant, since it is composed mostly of tax rebates and few specific taxes to environmental protection. This can be explained by the high cost of this policy and the use of foreign loans. This situation is causing us to explore ways for harmonization of fiscal policy with sustainable development: on the financial aspect, financial orthodoxy must be overcome and unique financial techniques must be created. On the tax aspect it is about introducing an ethical dimension in the current tax policy and adapting it to “virtuous” financial techniques. Finally on the political and social aspect, sustainable development requires the introduction of participatory democracy.