January 2017

An assessment of tax morale among Mauritian taxpayers

Taxation has gained considerable attention in the past few year and lot of studies have been done on tax evasion and tax compliance. This study assesses the level of tax and identifies factors that shape tax morale in Mauritius. A self-developed questionnaire was distributed to 250 randomly respondents and a logistic regression analysis was used to analyse data collected. A high degree of tax morale is required to...

Author(s): Vythelingum P., Soondram’ H. and Jugurnath B.