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Le secteur informel en Tunisie : Cadre réglementaire et pratique courante

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  • Abderrahman Ben Zakour
  • Farouk Kria
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    Abstract

    Ce document technique présente les résultats d'une enquête sur l'impact des réglementations juridiques et fiscales sur les micro-entreprises, assimilées ici au secteur informel, en Tunisie. Son objectif est de déterminer dans quelle mesure les petits entrepreneurs respectent les réglementations en vigueur, et quelles conséquences ces dernières ont sur le fonctionnement et la croissance de leurs activités. L'enquête a été menée auprès d'un échantillon représentatif d'entreprises appartenant à quatre secteurs d'activité respectant à des degrés divers les obligations institutionnelles : la réparation mécanique, la confection textile, la préparation et la vente de plats cuisinés et la fabrication de tapis. L'étude de ces quatre activités permet de comparer les comportements d'entreprises opérant sur des marchés différents. L'enquête révèle une défiance presque systématique des petits entrepreneurs à l'égard de l'État et de ses réglementations, qu'ils considèrent comme un frein au développement ... This paper presents the results of a survey of the impact of regulations and taxes on micro enterprises, considered here as part of the informal sector, in Tunisia. Its purpose is to determine the extent to which small entrepreneurs comply with current regulations, and the consequences of these regulations on the functioning and growth of their enterprises. The survey was carried out among a representative sample of enterprises in four sectors, with different degrees of compliance with institutional obligations: machinery repair, garment manufacturing, restaurant stalls and carpet manufacturing. The study of the four sectors permits a comparison of the behaviour of enterprises active in different markets. The study reveals that among small entrepreneurs there is nearly total distrust of the state and its regulations, which they consider a constraint on the development of their activities. However, certain legal obligations, such as those concerning insurance on the premises or the minimum ...

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    File URL: http://dx.doi.org/10.1787/636600173665
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    Bibliographic Info

    Paper provided by OECD Publishing in its series OECD Development Centre Working Papers with number 80.

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    Date of creation: Nov 1992
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    Handle: RePEc:oec:devaaa:80-fr

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