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Revenue Statistics in 2020 ─ Tunisia Tax revenues: tax-to-GDP ratio

Tax-to-GDP ratio over time The tax-to-GDP ratio in Tunisia increased by 1.1 percentage points from 31.0% in 2017 to 32.1% in 2018. In comparison, the average* for the 30 African countries increased by just under 0.1 percentage points over the same period, and was 16.5% in 2018. Since 2010, the average for the 30 African countries has increased by 1.4 percentage points, from 15.1% in 2010 to 16.5% in 2018. Over the same period, the tax-to-GDP ratio in Tunisia has increased by 4.9 percentage points, from 27.2% to 32.1%. The highest tax-to-GDP ratio in Tunisia was 32.1% in 2018, with the lowest being 24.1% in 2004.

Range African countries Africa (30) Tunisia

35 % 32.1 30 25 20 16.5 15 10 5 0

*The Africa (30) average was 16.5% in both 2017 and 2018 due to rounding. The Africa (30) average is not available before 2009 due to missing data in some countries. In 2009, it is calculated based on estimated tax-to-GDP ratios for and in that year, as data were not available prior to 2010 in these countries.

Tax-to-GDP ratio, 2018 Tunisia's tax-to-GDP ratio in 2018 (32.1%) was higher than the average of the 30 African countries in Revenue Statistics in Africa 2020 (16.5%) by 15.6 percentage points and also higher than the Latin America and the Caribbean (23.1%).

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20 23.1 21.2 20.4 20.2 19.4 19.4 18.3 15 17.4 17.2 17.1 16.8 16.7 16.5 16.5 16.0 14.6 14.1 14.1 10 13.1 12.1 11.8 11.4 11.1 8.5 7.5 5 7.1 6.3 6.3 0

In the OECD classification the term “taxes” is confined to compulsory unrequited payments to general government. Taxes are unrequited in the sense that benefits provided by government to taxpayers are not normally in proportion to their payments. Non-tax revenues are all other government revenues that are not classified as taxes. http://www.oecd.org/tax/tax-policy/oecd-classification-taxes-interpretative-guide.pdf The LAC average refers to the Revenue Statistics in Latin America and the Caribbean 2020 publication. oe.cd/revenue-statistics-in-latin-america-and-the-caribbean Tax revenues: structure

Tax structure refers to the share of each tax in total tax revenues. The highest share of tax revenues in Tunisia in 2018 was contributed by social security contributions (29%). The second-highest share of tax revenues in 2018 was derived from value added taxes (VAT) (22%). Personal income tax Corporate income tax Social security contributions Value added taxes (VAT) Taxes on goods & services other than VAT Other taxes Tunisia 19 8 29 22 18 5

Africa (30) 17 19 7 30 22 4

LAC 10 16 17 28 22 8

OECD* 24 9 26 20 12 8

0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% *The data for the OECD are for 2017 as the data for 2018 are not available.

Non-tax revenues In 2018, Tunisia's non-tax revenues amounted to 3.1% of GDP. This was lower than the average non-tax revenues for the 30 African countries (6.5% of GDP). Rents and royalties represented the largest share of non-tax revenues in 2018, amounting to 1.3% of GDP and 41.6% of non-tax revenues.

Total non-tax revenues Non-tax revenues by category in Tunisia % of GDP, 2018 % of GDP, 2018 % % 28 1.40 1.29 26 24 1.20 22 20 1.00 18 16 0.80 0.71 14 12 0.60 0.51 10 8 0.40 0.29 6 0.22 4 0.20 0.07 2 0 0.00 Grants Rents and Property Sales of Fines, Miscellaneous royalties income goods and penalties and excluding services and forfeits unidentified rents and revenue royalties Source: Revenue Statistics in Africa 2020

With financial support from the governments of Ireland, , , , and the . For more information see:oe.cd/revenue-statistics-in-africa