Tunisia

Tunisia has experienced strong economic and social progress in recent decades and, more recently, a successful democratic transition. The convergence process has slowed down, however, due to the low level of investment since the early 2000s, while regional and labour market inequalities have persisted. Since 2011, the external and public debt-to-GDP ratios have risen sharply. To put them back on a sustainable path, structural reforms that can sustain growth and competitiveness are needed. In order to boost business investment, regulatory and administrative constraints - including the many licences, permissions to operate and administrative authorisations, pricing constraints and restrictions on competition in certain sectors - need to be reduced. Strengthening Tunisia's competitiveness in global value chains through trade facilitation measures and greater efficiency of logistics services is also key. Encouraging women's participation in the labour market, adapting training to the needs of employers and reducing social security contributions on payroll will help create quality jobs. A new regional development policy, emphasising the specific assets of each region around the development of urban centres, is needed. SPECIAL FEATURES: INVESTMENT; EMPLOYMENT AND REGIONAL DEVELOPMENT

This report examines how current legal provisions in Algeria, Egypt, Jordan, Libya, Morocco and Tunisia are impacting women’s ability to fully participate in economic life, both as employees and entrepreneurs. It is based on a comparative analysis of the various rights set out in constitutions, personal status laws, labour laws, in addition to tax and business laws. The report recognises the considerable progress made – in particular in the aftermath of the 2011 uprisings – following the adoption of constitutional and institutional reforms to strengthen women’s status. Yet ensuring sufficient opportunities for women remains a challenge in the six countries. The report suggests that this may be due to different factors such as: the existence of certain laws that are gender discriminatory, contradictions between various legal frameworks, lack of enforcement mechanisms, and barriers for women in accessing justice.  Through targeted policies, countries can tackle these challenges, and help unleash women’s potential to boost growth, competitiveness and inclusive social development.

The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 130 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. 'Fishing expeditions' are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.

The Open Government Review of Tunisia is the first of its kind analysing a country’s open government policies and practices and their institutional and legal frameworks for implementation against OECD instruments. The analysis focuses on how public sector’s openness, transparency and accountability can be enhanced and therefore promote trust in government, in assessing : coherence and coordination of open government policies; citizens’ participation in policymaking; public financial management; integrity and anti-corruption initiatives; and the role of Information and Communication Technologies and Social Media. It also includes case studies of open government and local development. By bringing together a multitude of OECD instruments and expertise in different areas of public governance, the Review provides Tunisian policymakers, public sector officials and civil society activists with practical indications on how to improve and successfully implement their national open government agenda. In addition, the Review contains a list of recommendations that have been included in Tunisia’s first Action Plan for the Open Government Partnership.