摘要:The objective of this research is to study the x-efficiency of Tunisian commercial banks for the period 1996-2010 using a DEA (Data Envelopment Analysis) method. Our results suggest that the cost efficiency of the sector is estimated at a score of 41.0%. Market share in terms of deposit banks and their engagement in risky activities especially in the field of credit negatively affecting their efficiency. A high bank capitalization positively influences the latter. In addition, state-owned banks are more efficient than their private counterparts.