An Assessment of Tax Morale among Mauritian Taxpayers: Advanced Study

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 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.