IESET.
Movements·mauritius_tax_social_admin_modernisation_2017_present

Mauritius tax and social-administration modernisation 2017-present

MUS·2017 – present·MSM-led governments
Leaders: Pravind Jugnauth (Prime Minister, 2017-2024) · Navin Ramgoolam (Prime Minister, 2024-)

Doctrine — stated goals and content

Mauritius' late-2010s and early-2020s administrative reform sequence combined targeted in-work transfers for low-paid employees, tighter international tax rules for the global-business sector, and digital VAT compliance. The common policy thread is a small-island financial centre using the revenue authority to broaden social support, defend tax-base credibility, and modernise compliance systems.

Policy-content fingerprint — how the framework codes this movement on its axes

↑
transfer expansion
fiscal.transfer_expansion
Size of cash and near-cash transfer programmes (unemployment benefits, means-tested assistance, universal child benefits). Architecturally distinct from forced-saving schemes — see condition welfare_architecture.
increased · moderate
larger transfer footprint
Negative income tax expanded in-work cash support through the tax system.
↑
tax corporate
fiscal.tax_corporate
Statutory and effective corporate tax rates, treatment of depreciation, and international competitiveness.
increased · weak
higher corporate tax burden
Global-business reform raised effective taxation and substance requirements for some offshore income.
↑
financial deregulation
regulatory.financial_deregulation
Financial-sector regulation — banking separation, capital requirements, cross-border activity rules, derivatives oversight.
increased · moderate
tighter financial regulation
Cross-border business rules became more compliance-heavy and substance-based.
↑
rule of law
institutional.rule_of_law
Rule of law as institutional substrate — contract enforcement, judicial independence, equal treatment before the law. Upstream of most other axes.
increased · moderate
stronger rule of law
Tax administration, eligibility records, and e-invoicing improve rule-bound collection and benefit delivery.

Policies enacted

References