STUDY TAX JUSTICE IN TUNISIA: AN IDEAL CRUSHED BY DEBT POLICIES Amine Bouzaiene November 2021 The Tunisian tax system, which was shaped by debt policies, preaches competitiveness and investment attractiveness while constantly moving away from the ideal of tax justice. Tunisia has adopted fis­cal policies since the end of the 1980s that weaken the country’s ability to mobilize its own resources and push it dangerously into a vicious cir­cle of debt. These fiscal policies, which were severely aggravated after the Tunisian revolution, have resulted in the continuous de­terioration of public services, growing injustice in the distri­bution of the tax burden, and, in the end, deepening poverty and social inequalities.