In countries such as Italy, taxpayers regularly challenge tax legislation on constitutional grounds. Taxpayers in the US continue to challenge the US progressive rate structure at trial and appeals court levels without success. In Mauritius, we do not have ample case law related to the taxpayers’ right but in case of a dispute regarding taxation, the court should be able to censure any excessively high tax burden on citizens. Some rare case exist for instance when the NRPT was introduced. In 2010, the Court of Mauritius addressed the case of Marie Jean Nelson Mirbel and Others v The State of Mauritius, where as taxpayers and citizen, the appellants alleged that the introduction of the NRPT infringed Article 3 and 8 of the Constitution, which …show more content…
• Are the taxpayers satisfied with the right set out in the Taxpayers’ charter of the MRA?
1.10 Delimitations
Relationship between indirect taxes such as VAT and taxpayers’ right was not included in the study. However, the basic taxpayers’ right identified and how it need to be protected will also apply to relationship with indirect taxes. As the study is mainly concerned with individual income earners and representative of small organization, the Income Tax Act 1995 was referred to in terms of powers conferred to the tax administration and the right to appeal and object of taxpayers.
1.11 Limitations
Due to the small sample size used for this study, results may not be generalized. Sampled respondents may not have answered all questions with candor, and therefore the results of this research based on the opinions of the sampled group might not accurately reflect the opinions of all members of the included population. This is more so because, people generally feel reluctant to divulge correct information about their incomes and tax