Reza Schkandaly is critical of the complexity of tax legislation and its impact on economic activity

Economist and university professor Reza Shkandaly, on October 30, 2026, criticized the way tax legislation is drafted and implemented and its direct impact on Tunisia's economic activity and business climate. Schkandaly believed that tax laws place a duty-abiding citizen in the face of complex procedures that hamper his initiatives and the activity of his organization.

The economist explained that current laws focus on catching the losses of a committed citizen rather than guiding and accompanying him, putting him before complex procedural and judicial paths and financial fines that could lead to absentee judgments without his prior knowledge. He pointed out that there is a structural paradox in burdening authorized persons with their income in the regulated economy with regressive consequences, as opposed to remaining active in the parallel sector and tax evasion outside the real scope of control and accountability.

In this context, experts continue to call for a review of the tax system in order to achieve fiscal justice and drive investment, demanding a legislative transition towards the principles of administrative accompaniment and legal certainty and ensuring the right of defence of those charged with performance rather than tax-based policies, especially in the framework of the Journal of Taxation Rights and Procedures, the Journal of Income Tax on Individuals, Corporate Taxation and the Self-Initiative Legislation issued by Decree No. 33 for 2020. These criticisms come in the context of controversy over tax trends and financial law projects, including a budget project for 2027 based on geographical resources of 49.6 billion dinars out of a total budget of 54.28 billion dinars. Schkandaly had warned in previous positions concerning the Finance Laws of 2023, 2024 and 2026 that excessive reliance on tax pressure damages the economic cycle and expands the scope of the informal economy.

The Assembly of the Representatives of the People and the National Council of Governments and Regions are expected to continue during the coming period to discuss proposed amendments and reforms within draft financial laws, so as to consider determining performance ratios and mechanisms to expand the tax base without affecting investment dynamics.