Vol. 4, Issue 6 (2018)
Fiscal or tax evasion is a global phenomenon depriving a country of the tax revenue which can be used for development projects of that country. Mauritius is not immune to tax evading fraudulent activities committed by perpetrators. In this pursuit, the government of Mauritius is undertaking various endeavours to tackle tax evasion and the aim of this study is to discuss both legal and other measures that are being taken by the Mauritius government to deal with tax evasion. The study intends to identify loopholes present in the existing legal and regulatory framework and will look at initiatives adopted by South Africa to combat tax evasion practices. This research will discuss the issues underlying the practice of tax evasion and for this purpose, existing literature on the subject will be examined. The comparative study between the various measures adopted by Mauritius and South Africa will be carried out with the view to provide effective recommendations for Mauritius to achieve an adequate and appropriate legal and regulatory framework that would be more effective in tackling issues of tax evasion. The methodologies for the research are in essence comprised of the black letter approach which will analyse the legal provisions relating to tax evasion in Mauritius and South Africa. Journals, books, reports amongst others will be also examined. A comparative study will also be carried out with respect to the laws on tax evasion of South Africa. The paper aims at responding to the research objectives set out above. In particular, it is suggested that the laws of Mauritius should be amended to provide for some measures that have been adopted by South Africa to help the stakeholders concerned fight against tax evasion. In terms of legal provisions, the study is limited only to tax evasion offences set out in the Mauritius Income Tax Act, the other tax laws of Mauritius have not been considered in this research.
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