ABSTRACT
This chapter examines the objectives and design of the Tunisian performance budgeting (PB) reform. It analyzes the favoring factors and obstacles of the reform and the results achieved. PB reform in Tunisia aims at reducing the challenge of information asymmetry between the public, their representatives, and agencies. The experiences in many countries show that PB implementation is prone to specific obstacles, such as information overload, capacity constraints, an overly-narrow focus on the budgetary process, difficulties in setting and prioritizing goals, too much emphasize on performance targets leading to performance perversity, and little use of performance information. Apart from political suppression, modern Tunisian history has been without major bloody internal conflicts or civil war. It should be noted that even though the new budget law was agreed upon by the government and presented to Parliament in November 2015, the law still awaits parliamentary approval as of 2018.
