Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 98

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.
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Soondram H.
  • Soondram H.
  • Department of Accounting and Finance, Faculty of Law and Management, University of Mauritius, Réduit, Mauritius.
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Jugurnath B.*
  • Jugurnath B.*
  • Department of Accounting and Finance, Faculty of Law and Management, University of Mauritius, Réduit, Mauritius.
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  •  Received: 11 June 2016
  •  Accepted: 19 August 2016
  •  Published: 31 January 2017

Abstract

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.