A critical analysis of environmental taxes in Mauritius; A comparative study with South Africa

Abstract

ABSTRACT Mauritius is a highly vulnerable country with respect to the negative impact of climate change. In this respect, it is imperative to address environmental issues through various instruments and one particular tool chosen for this purpose is fiscal measures in the form of environmental taxes. Consequently, the objectives of this research are to critically assess the various types of environmental taxes in Mauritius and to provide recommendations to enhance the existing framework on environmental taxation as a policy instrument to alleviate pollution and environment degradation in Mauritius. In particular, the carbon taxation, motor fuel taxes, vehicle ownership taxes, Maurice Ile Durable (MID) levy plastic containers levy and environment protection fee among others will be analysed. The methodology applied in this research is a legal analysis of rules pertaining to environmental taxation in Mauritius. A comparative analysis will also be performed to find out the corresponding legal provisions on environmental taxes in South Africa. Since Mauritius is part of Africa, it becomes relevant to compare how one among the African continent’s most powerful economic powerhouses being South Africa, is dealing with environmental degradation and whether Mauritius may implement some of them.