Skip to main content

An Assessment of Tax Morale among Mauritian Taxpayers: Advanced Study | Chapter 8 | Emerging Issues and Development in Economics and Trade Vol.4

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. 

Author(s) Details

Dr. B. Jugurnath 
Department of Accounting and Finance, Faculty of Law and Management, University of Mauritius, Réduit, Mauritius.

View Book: -  http://bp.bookpi.org/index.php/bpi/catalog/book/159

Labels:

Comments

Post a Comment

Popular posts from this blog

A Prospective Study about Safety and Efficacy of Perioperative Lidocaine Infusion | Chapter 09 | New Horizons in Medicine and Medical Research Vol. 8

 Opioids cause clinically significant side effects such as respiratory depression, immunosuppression, muscle rigidity, negative inotropism, nausea, vomiting, hyperalgesia, urine retention, postoperative ileus, and drowsiness. Perioperative opioids are a major contributor to the United States' and other countries' opioid epidemics. Non-opioid analgesics, particularly lidocaine, are becoming more common for perioperative use as a result of this. A total of 185 adult patients were randomly assigned to one of two groups: control group I (105 patients) [fentanyl group] or group ii (80 patients) [opioid-free anaesthesia group]. Lidocaine 1.5 mg/kg bolus followed by 1.5 mg/kg/h infusion intraoperatively, and 1.5-2 mg/kg/h infusion for 2-8 hours postoperatively were given to patients in both groups at anaesthetic induction. Intraoperatively, both groups received analgesic adjuvants such as diclofenac 75 mg, paracetamol 1 gm, and mgso4 30-50 mg/kg. If the mean arterial pressure (map)
Post a Comment
Read more

A Brief Study of Middleware Technologies: Programming Applications and Management Systems | Chapter 15 | Novel Research Aspects in Mathematical and Computer Science Vol. 1

  Many platforms, services, applications, hardware, and operating systems are connected through the middleware layer. Because the middleware layer abstracts much low-level complexity and makes applications and software systems portable, it allows disparate systems to interface and function together in harmony. Middleware technologies enable software engineers to swiftly construct software systems and applications, allowing developers to focus on more important tasks. This chapter examines several types of middleware systems and discusses middleware capabilities, middleware operation, middleware's function in cloud-based systems, and the best middleware platforms to use. Middleware systems are widely utilised and can be found in practically any software system or application. Middleware programmes provide as a link between many sorts of systems and protocols. They serve as a mechanism for various systems. To successfully exchange information, it runs on a variety of operating system
Post a Comment
Read more

Patients’ Perspective of Acute Post-operative Pain Management: A Multicentre Survey of Tertiary Hospitals in Maharashtra, India | Chapter 08 | New Horizons in Medicine and Medical Research Vol. 8

 When postoperative pain is adequately controlled, patients' satisfaction and patient-related outcomes (PROs) increase. Understanding the patients' perspective is crucial since it supports in the formulation of improvement strategies. Because wrong attitudes and assumptions might block pain alleviation, patients' attitudes and beliefs are critical. As a result, a multicenter study of patients' attitudes, beliefs, experiences, and satisfaction levels with acute postoperative pain management was done in Maharashtra's tertiary hospitals. In addition, the responses were examined to evaluate if the Acute Pain Service (APS) resulted in improved patient outcomes and satisfaction. A 13-item questionnaire adapted from previous studies was used to capture patients' experiences with postoperative pain treatment. The responses of 179 patients are included in the study. The findings revealed that 91.6 percent of patients experienced postoperative pain, with 75.5 percent
Post a Comment
Read more