Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 196

Full Length Research Paper

An assessment of tax morale among Mauritian taxpayers

Vythelingum P.
  • Vythelingum P.
  • Department of Accounting and Finance, Faculty of Law and Management, University of Mauritius, Réduit, Mauritius.
  • Google Scholar
Soondram H.
  • Soondram H.
  • Department of Accounting and Finance, Faculty of Law and Management, University of Mauritius, Réduit, Mauritius.
  • Google Scholar
Jugurnath B.*
  • Jugurnath B.*
  • Department of Accounting and Finance, Faculty of Law and Management, University of Mauritius, Réduit, Mauritius.
  • Google Scholar


  •  Received: 11 June 2016
  •  Accepted: 19 August 2016
  •  Published: 31 January 2017

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Torgler B (2002). Speaking to Theorists and Searching for facts: Tax Morale and Tax Compliance in Experiments. J. Econ. Surv. pp. 658-670.
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Torgler B (2003). Tax morale: Theory and Empirical Analysis of tax compliance, der Universität Basel zur Erlangung der Würde eines Doktors der Staatswissenschaften, pp.80-94, 432-446, 540-557.

 

Torgler B (2004b). Tax morale in Asian countries. J. Asian. Econ. pp. 238 -261.
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Torgler B, Schneider F (2009). The impact of tax morale and institutional quality on the shadow economy.J. Econ. Psychol. 30(2):228-245.
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Torgler B (2002). Speaking to Theorists and Searching for facts: Tax Morale and Tax Compliance in Experiments, J. Econ. Survey, pp. 658-670.
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Torgler B (2001a). What Do We Know about Tax Morale and Tax Compliance?" International Review of Economics and Business (RISEC) 48:395-419.

 

Torgler B (2003). Tax morale: Theory and Empirical Analysis of tax compliance, der Universität Basel zur Erlangung der Würde eines Doktors der Staatswissenschaften, pp.80-94, 432-446, 540-557