Mahfoudh, Naoufel; Gmach, Imen - In: Economies : open access journal 9 (2021) 4, pp. 1-20
The purpose of this paper is to examine the various structural determinants of revenue and tax effort in Tunisia. We … burden, Tunisia is below potential. The results showed that Tunisia is facing dramatic difficulties in mobilizing more tax …-structural determinants covering the period of 1996-2017 in Tunisia. The empirical results show that before 2010, Tunisia fully exploited its …