The main purpose of this paper is to determine the major causes of the underdevelopment of Islamic finance in Tunisia. Indeed, it"s surprising to note that Zitouna bank established in May 2010 is the first Islamic Tunisian bank although 99% of Tunisians are Muslim and Islam is the religion of the State according to the Constitution. So we rely in our paper on the opinions of number of professors of finance and economics as educated people to prove or reject our hypothesis that the underdevelopment of Islamic finance in Tunisia can be explained by the ignorance of its main principles and advantages. Ours findings reveal that this branch of finance is still largely unknown, not only from public but also from professionals. The results obtained surprisingly show that this insignificance of Islamic banking cannot be explained by the fact that Tunisia has been governed since her independence by a secular left-wing party. Indeed, only 3% of respondents believe that legislation and regulation in Tunisia represent an obstacle to the development of Islamic finance. Moreover, respondents are not very optimistic about the future role of Islamic financing.

Since 1970, the debate on the relationship between taxation and corporate financial performance has intensified during these last decades. The aim of this paper is to examine this relationship thesis. If it is acknowledged that incentives become a widespread method in the world in order to promote the investment, the paper contribute to the literature by testing the effects of an inciting taxation on the profitability of the Tunisian exporting firms in the sector of the Mechanical and Electric Engineering Industries. The empirical study, conducted on a sample of 60 firms, reports the following results: the estimation of the benefit and the output conclude that an increase of taxation affects negatively these two financial criteria of the performance. In addition to the use of temporal data, an approach based on an investigation by questionnaire confirms the results found at the time of the other approaches.

The novel Coronavirus (COVID-19) was recognized as pandemic and posed a risk on populations' mental health status. This study aimed to examine anxiety experience, attitudes and perceived mental health care needs of Arabs populations under COVID-19 pandemic. Online cross-sectional study was employed to collect data from Palestinians and Tunisians using a self-reported questionnaire and following non-probability snow ball sampling approach. Descriptive and univariate analyses were applied. Eight hundred fifteen subjects responded, of which 534 from Palestine and 281 from Tunisia and mean age (SD) was 34.07 (11.36) and 27.94 (9.30), respectively. Palestinians and Tunisians showed positive attitudes toward COVID-19 with mean (SD) 4.28 (.47) and 4.17 (.45), respectively. Mean (SD) anxiety score was 2.94 (.67) and 3.30 (.69) in participants from Palestine and Tunisia, respectively and severe anxiety was reported in 6.7% and 16% among Palestinians and Tunisians, respectively. Both Palestinians and Tunisians agreed on the importance of seeking and receiving aid from mental health professionals to combat COVID-19. Attitudes improved with increased education and females showed to have better attitudes and much anxiety than males. Addressing mental health issues is necessary for population under the pandemic of COVID-19 to minimize anxiety level and ensure better mental health status.