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State and Local Government Budget Law

An outline of public finances in the Constitution of the Republic of Tunisia in comparison with Polish solutions
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An outline of public finances in the Constitution of the Republic of Tunisia in comparison with Polish solutions

Authors

  • Jacek Wantoch-Rekowski Nicolaus Copernicus University in Torun https://orcid.org/0000-0002-1606-7790

DOI:

https://doi.org/10.12775/PBPS.2024.019

Keywords

public finances, Constitution, Tunisia, Poland, taxes, budget law

Abstract

This article analyses constitutional regulations concerning public finances in the Republic of Tunisia compared to solutions implemented in the Republic of Poland, emphasising taxes and the procedure for adopting the budget act. The section on taxes points out, among other things, the restrictive wording of Article 15 of the Tunisian Constitution and compares it with the more general provisions of the Polish Constitution. The section on the budget compares the dynamic, timely Tunisian procedure based on organic laws with the special Polish procedure for adopting the budget act, which includes mechanisms to discipline parliament and other authorities.

References

Alm J., Analyzing and reforming Tunisia’s tax system, “CEQ Working Paper” No 34, Tulane University 2015.

Assidi S., Aliani K., Omri M.A., Tax optimisation and the firm’s value: Evidence from the Tunisian context, “Borsa Istanbul Review” 2016, vol. 16, issue 3, p. 177–184.

Bień-Kacała A., Wantoch-Rekowski J., Commentary on the Constitution of the Republic of Poland – Articles 84 and 217, Wolters Kluwer, Warszawa 2022.

Bouzaiene A., Tax justice in Tunisia: An ideal crushed by debt policies, Friedrich-Ebert-Stiftung, Tunisia 2021.

Jouini N., Lustig N., Moummi A., Shimeles A., Fiscal policy, income redistribution, and poverty reduction: evidence from Tunisia, “Review of Income and Wealth” 2018, Se-ries 64, No 1, p. 225–248.

Constitution of the Republic of Tunisia, trans. T. Chauvin, Constitutions of the World, Sejm Library, Warszawa 2024.

Mahfoudh N., Gmach I., The Effects of Fiscal Effort in Tunisia: An Evidence from the ARDL Bound Testing Approach, “Economies” 2021, No 9(4), p. 1–20.

Miemiec W. [in:] W. Miemiec (ed.), Public Finance Law with Case Studies and Questions, Wolters Kluwer, Warszawa 2018.

Ofiarski Z., Tax Law, Lexis Nexis, Warszawa 2006.

Terzi C., El Ammari A., Bouchrika A., Optimal Taxation and Economic Growth in Tunisia: Short and Long Run Analysis, “Journal of Reviews on Global Economics” 2018, vol. 7, p. 157–164.

Weipert-Fenner I., Budget politics and democratisation in Tunisia: The loss of consensus and the erosion of trust, “Mediterranean Politics” 2025, vol. 30, No 1m p. 153–173.

State and Local Government Budget Law

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Published

2025-12-29

How to Cite

1.
WANTOCH-REKOWSKI, Jacek. An outline of public finances in the Constitution of the Republic of Tunisia in comparison with Polish solutions. State and Local Government Budget Law. Online. 29 December 2025. Vol. 12, no. 4, pp. 35-47. [Accessed 22 January 2026]. DOI 10.12775/PBPS.2024.019.
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Issue

Vol. 12 No. 4 (2024)

Section

Articles

License

Copyright (c) 2026 Jacek Wantoch-Rekowski

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

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