There is a persistent lack of openness in the development of public policies, particularly with regard to the finance law. This observation comes from tax expert Iskandar Sallami, who emphasized that “each year, the preparation of the finance law begins without evaluating previous laws.”
Speaking on Express FM, he pointed out that for the social measures and improvements in social coverage provided for in the 2025 finance law, the necessary funds had been allocated but have still not been executed.
He questioned the ability of the State and its administration to implement the public policies announced in the finance law.
Lack of realism in budget preparation!
He cited several measures that have not been applied, including Article 17 of the 2025 finance law concerning the unemployment insurance fund for economic reasons.
He described this provision as “revolutionary and positive” but lacking transparency, since it was introduced without precise data or statistics.
According to him, nothing proves the State’s capacity to apply it, which resulted in the loss of the 5 million dinars allocated, in addition to payroll deductions.
He added: “There is a kind of improvisation. The various ministries should reflect on the execution and development of public policies and study their impacts, not only the Ministry of Finance.
There is no realism in budget preparation.
It is essential to organize a dialogue on public policies before the finance bill is published by the Prime Ministry. Such a dialogue must include MPs, civil society, economic institutions and enterprises, and all stakeholders.”
Implementation difficulties
Sallami argued that there is a gap between political discourse and actual implementation, with projects being drafted while the administration lacks the capacity to carry them out.
He also mentioned challenges tied to the Social Protection Fund for female agricultural workers and Article 67 of the 2025 finance law regarding the integration of self-employed workers, which remains problematic.
In his view, an evaluation process would have allowed for adjustments and corrections to public policies.
Sallami stressed the need to revise the conditions for granting financial and tax incentives, notably by excluding polluting companies from such benefits, while pointing out contradictions and a lack of coherence within the Ministry of Finance itself.
He called for finance laws and budgets to move beyond a purely accounting approach and adopt a participatory approach within the State.
He denounced a mindset limited to balancing finances and amending the legal framework, without impact studies or genuine reform efforts.
He further noted that the tax system is perceived solely as a tool for financing the budget, whereas it should primarily ensure fair distribution of income and wealth and promote social justice.
“There is a sense of legal insecurity, and the tax system threatens the stability of businesses,” he warned.
Contradictions in Data
Finally, he highlighted contradictions and inconsistencies in financial indicators, noting that many funds have resources but have not recorded any expenditure for several years.
According to the Tunisian Association for Fiscal Governance, more than 30 funds have not registered any spending over the past three years, even though the law requires their dissolution.
The expert insisted on prioritizing tax measures with social impact and resolving existing inconsistencies.
Meanwhile, the Tunisian Association for Fiscal Governance will present in October a policy paper on the transparency of finance laws, assessing the preparation process and its compliance with transparency standards.
It is worth recalling that Prime Minister Sarra Zaafrani Zenzri chaired, on Tuesday, August 26, 2025, at the Government Palace in Kasbah, a Cabinet meeting dedicated to examining the programs and fiscal and financial measures proposed in the 2026 finance bill.
She stressed the need to integrate innovative financing mechanisms into the bill, based on new approaches, in a context marked by new public-sector recruitment and the launch of major reforms in several sectors, particularly health and education.
