Tunisian Tax Administration
Bribes within the tax administration constitute a problem for businesses operating in Tunisia. Favouritism is a problem among tax officials as the best-connected firms are found to bargain their way out of tax payments (ICAT 2014). There is no legislation providing for the non-deductibility of bribes, which can be disguised as legitimate expenses or paid through ‘slush funds’ held abroad (OECD 2013). Businesses identify tax regulations and rates as being among the most important impediments to business in Tunisia (GCR 2014-2015). Tunisia has lowered the corporate income tax rate in the past year, and the total time and cost required to pay taxes are lower than regional averages (DB 2015).