An Evolution of Tax Systems in Post-Independent Mauritius

This research paper evaluates the evolution of taxation in Mauritius which celebrates its fiftieth Independence anniversary in March 2018. It analyses the various forms of taxation that have been developed and implemented over the years in the country since its Independence in 1968. This work explains the application of different taxes affecting local taxpayers over the years but pays importance on their evolution as the economy progressed from a monocrop culture based on sugar cultivation to a sophisticated one where several pillars like textile, tourism and the financial services have been developed over the years. If taxation aims at generating revenue for the State, the researcher claims that it must ensure that tax gains should entail a good spending in developing infrastructure for social benefits and avoiding wastage on poorly-managed projects. There is also an insight into the new negative income tax that has recently been implemented in Mauritius which also claims that the government is also keen in addressing social issues like poverty within the tax systems in force in the country.