国际货币基金组织：2024毛里求斯精选问题报告（英文版）

Mauritius collects less tax revenue than its peers. This hampers its ability to preserve debt sustainability and undertake critical growth-promoting investments. Assessing Mauritius’ tax gap—the difference between what the country could potentially collect and what it collects—is important to inform revenue mobilization policies. The tax gap in Mauritius is estimated at 5.6 percent of GDP, at the top end of tax gaps of its peers. Both domestic and international taxation reforms could help