The municipal finances and challenges of municipal taxation in post-revolutionary Tunisia

Salih Yasun

Chapter 19 in Handbook on Subnational Governments and Governance, 2024, pp 266-284 from Edward Elgar Publishing

Abstract: What factors explain the deficiencies in local taxation income in developing countries that undertake decentralization reforms? I focus on the municipal finances in post-revolutionary Tunisia to answer this question. I analyze the official data published by the Ministry of Local Affairs and Environment for each municipality with data on other municipal properties. Through a mixed-method approach, I particularly examine the challenges that the recently formed municipalities faced in collecting municipal tax income (2019). I identify that municipalities formed after the revolution have substantively lower per capita taxation income than municipalities that existed prior to the revolution. To explain this phenomenon, I conducted semi-structured in-depth interviews between March to June 2022 with a total of 10 mayors, council members, and bureaucrats. The interviews outline challenges in identification through data (ihsa’) and the absence of citizen collaboration as factors that led to the deficiencies in tax resources.

Keywords: Law - Academic; Politics and Public Policy Urban and Regional Studies (search for similar items in EconPapers)
Date: 2024
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