Journal of Accounting and Taxation
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Article Number - 543F48362195


Vol.9(1), pp. 1-10 , January 2017
DOI: 10.5897/JAT2016.0224
ISSN: 2141-6664



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

Copyright © 2017 Author(s) retain the copyright of this article.
This article is published under the terms of the Creative Commons Attribution License 4.0


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 achieve high level of tax compliance. The result shows that socio-demographic and socio economic factors have an impact on tax morale and it can be seen that social norm, fairness and equity, trust in government and in tax authority are determinants that shape tax morale. The findings are in line with that some authors who found out that that there is a positive correlation between inequity and tax evasion. The study recommended that population should be educated, tax system should be simplified, government should be fair and tax authority should respect the population.

Key words: Tax evasion, logit model, cross sectional regression, tax morale.

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APA Vythelingum, P., Soondram, H., & Jugurnath, B. (2017). An assessment of tax morale among Mauritian taxpayers. Journal of Accounting and Taxation, 9(1), 1-10.
Chicago Vythelingum P., Soondram’ H. and Jugurnath B.. "An assessment of tax morale among Mauritian taxpayers." Journal of Accounting and Taxation 9, no. 1 (2017): 1-10.
MLA Vythelingum P., Soondram’ H. and Jugurnath B.. "An assessment of tax morale among Mauritian taxpayers." Journal of Accounting and Taxation 9.1 (2017): 1-10.
   
DOI 10.5897/JAT2016.0224
URL http://academicjournals.org/journal/JAT/article-abstract/543F48362195

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