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 ...