Affiliation:
1. University of Mauritius, Mauritius
2. University of Management and Technology, Pakistan
Abstract
Mauritius, as a small island developing state (SIDS), faces significant disaster risk, ranking 16th in the 2018 World Risk Report. This places immense pressure on public authorities to implement policies addressing natural disasters. Environmental taxation measures are already embedded in Mauritius's legal framework, including the Income Tax Act 1995, Excise Act 1994, and Value Added Tax Act 1998. This research critically evaluates these provisions as potential sources of climate finance for mitigating and preventing environmental damage. Using a black letter approach, the study analyzes existing laws and draws insights from Singapore's effective environmental taxes. Recommendations based on this analysis aim to enhance Mauritius's environmental and climate resilience strategies.