Dr.Bhavish Jugurnath | University of Melbourne (original) (raw)

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Papers by Dr.Bhavish Jugurnath

Journal of Asian Economics, 2007

This research evaluates the awareness of forensic accounting in Mauritius and the behaviour of th... more This research evaluates the awareness of forensic accounting in Mauritius and the behaviour of three different types of companies, accounting and auditing firms, multinational companies and local companies with respect to forensic accounting. A survey was carried out and distributed among these stated types of companies. Out of the 100 questionnaires distributed, 54 responses were collected, amounting to a response rate of 54%. The responses were collected and processed using SPSS and the results show that 5 out of 8 questions relative to awareness of forensic accounting are significant with gender and 3 out of 8 questions related to awareness of forensic accounting is significant with the variable type of company.

Journal of Accounting and Taxation

International journal of education and development using information and communication technology, 2017

This study assesses the determinants of ICT adoption by educators in the teaching and learning pr... more This study assesses the determinants of ICT adoption by educators in the teaching and learning process in the context of a developing country, Mauritius. A hierarchical regression analysis is used, to firstly determine the incremental effects of factors from the technology acceptance model (TAM) while controlling for demographic variables such as gender, age group and qualification level and secondly, to find out the additional effects of other determinants of ICT adoption in education identified in the literature and an exploratory phase. The results suggest that demographic variables such as level of qualification do matter to some extent but are rendered insignificant when the two TAM factors, perceived usefulness (PU) and perceived ease of use (PEOU) are added to the model. Moreover, PU and PEOU substantially improved the model and were both found to have a significant positive direct effect on ICT adoption. Finally, two supplementary variables were found to positively and signi...

ABSTRACT:Whether it be in developed or in developing countries, complying with corporate tax is n... more ABSTRACT:Whether it be in developed or in developing countries, complying with corporate tax is necessary. However, little is known about the behavior and attitudes of corporate tax payers towards tax compliance in Mauritius. Therefore, this paper adapts the theory of planned behavior concept to develop a new model, CT-model, explaining corporate tax payers' attitudes with the inclusion of organizational characteristics, perceived risks, level of understanding and government accountability. A total of 58 companies responded to the survey. Quantitative research was adopted in the study. The methodology used in the study consists of a random sampling. Data are collected from secondary sources such as articles published by the well-known periodicals, books, and dissertations in order to base the construction of the theoretical framework. The population that was considered for this study was a variety of companies involving in different business activities which included those regis...

Social Responsibility Journal

Purpose This study aims to analyze tax revenue in the presence of double tax treaties affecting s... more Purpose This study aims to analyze tax revenue in the presence of double tax treaties affecting social welfare of the inhabitants in the Sub-Saharan African (SSA) developing economies, whose fiscal regimes are being branded as responsible for exacerbating poverty for the inhabitants. This paper seeks to determine if double tax treaties are negatively impacting on human development of the host countries. Design/methodology/approach This study analyses 21 SSA countries from 1996 to 2016 using panel models and bootstrapped quantile regression. It uses a devised mathematical model which introduces the interaction between tax revenue and double tax treaties and measures the social welfare impact using the human development index (HDI). Findings The findings have broadly shown that (i) the net effect from the complementarity between tax revenue and double tax treaty (DTTs) in influencing the human development is for the most part negative (ii) the impact of tax revenue from international ...

Journal of International Finance and Economics

Tobacco Control

BackgroundIn response to high smoking rates, especially among men, Mauritius launched a National ... more BackgroundIn response to high smoking rates, especially among men, Mauritius launched a National Action Plan on Tobacco Control in 2008. It changed its tax system from a mixed system to a uniform specific system. Despite these interventions, cigarette consumption and smoking prevalence in Mauritius decreased only marginally in the subsequent decade.MethodUsing publicly available data, we decompose the retail price of cigarettes into tax and net-of-tax components, between 2011 and 2017. We cover premium, popular and economy cigarettes.ResultsSince its introduction in 2008, the nominal excise tax was increased six times. Between 2011 and 2017, the real value of the excise tax increased by 47%. Meanwhile, British American Tobacco (BAT) increased the real net-of-tax price of premium cigarettes by 61.8% and of popular cigarettes by 47.2%, thus overshifting the tax increase. On economy cigarettes, BAT decreased the real net-of-tax price by 14.7%, thus undershifting the excise tax increase...

International Business Research

This study demonstrates, through the use both qualitative and quantitative data, that there are s... more This study demonstrates, through the use both qualitative and quantitative data, that there are several factors determining Foreign Direct Investment flows between two countries. A total of 180 accountants were surveyed in this study, whereby the majority of respondents agreed that Capital Gains Tax is an important factor determining FDI flow within a tax treaty but is not the only significant factor. The study also used regression analysis through a gravity equation to confirm the survey’s conclusion. Using Mauritius and a host of its tax treaty partners as proxies, it was found that Gross Domestic Product per capita, Capital Gains Tax, common language and distance were major factors affecting Foreign Direct Investment flow in a bilateral tax treaty. This study gives a good insight on the reasons why foreign investors use the Mauritian tax treaty network as a platform for investment. The main rationale for such investments was attributed to Mauritius offering a 0% Capital Gains Tax...