The Mauritius Revenue Authority (MRA) is gaining regional recognition as a model of tax transformation in Africa, thanks to a decade-long embrace of digitalization, data-driven operations, and a strategic partnership with the African Tax Administration Forum (ATAF). This collaboration has positioned Mauritius as a trailblazer in tax innovation, compliance enforcement, and capacity development.
A recent assessment involving 55 MRA staff across various departments revealed profound improvements in tax administration, directly attributed to ATAF’s technical assistance, capacity-building programs, and policy research. The interventions have helped modernize processes, strengthen tax risk management, and enrich institutional knowledge, contributing to more efficient domestic resource mobilization.
Advancing Tax Risk Management through Data Analytics
One of the most transformative initiatives has been the overhaul of tax risk management, led by Mr. Dhanraj Ramdin, former Director of the Medium and Small Taxpayers Department, and continued by current Director Mr. Leo Ferre. Under ATAF’s Data Analytics Technical Assistance Program, MRA staff received comprehensive training in data mart development and machine learning.
Though predictive models are still under modification, MRA teams have built a customized “Risk Mart” and laid the groundwork for automated risk profiling. Once fully operational, these tools will allow for faster and more accurate identification of high-risk taxpayers, optimizing audit efficiency.
“ATAF’s support in data analytics is paving the way for a shift from rule-based risk selection to the future use of automated machine learning models. This transition is expected to move the audit approach from reactive to more proactive once fully implemented.” The technical team at MRA’s Tax Risk Management Unit highlighted.
Digital Tools, Visualization, and Evidence-Based Policy
The integration of business intelligence platforms such as Power BI has enabled dynamic visualization, advanced taxpayer profiling, and improved responsiveness to policy changes. These tools are set to enhance audit results and reporting processes significantly.
In research and analysis, MRA officers guided by ATAF experts, are now producing data-backed research papers that support strategic revenue planning, forecasting, and compliance assessments. This shift toward evidence-based policy has not only informed national strategy but also enhanced Mauritius’ capacity to contribute to regional tax knowledge.
Paving the Way for AI and Digital Auditing
The MRA is also exploring the potential of artificial intelligence and e-auditing tools. With ATAF’s continued training in Python programming and machine learning applications, Mauritius is setting the stage for AI integration in tax operations. The Authority is also considering social media analytics to detect fraud and improve compliance outcomes.
Strengthening Transfer Pricing Enforcement
Another key area of progress is in transfer pricing. Over the past two years, ATAF has supported MRA through tailored workshops focused on identifying and managing transfer pricing risks—particularly those arising from aggressive multinational tax planning. Led by Mr. Faisal Oozeerally, Director of the Large Taxpayer Department, this program has enhanced MRA’s ability to enforce the arm’s length principle in line with international standards.
“Thanks to ATAF’s training, we have significantly strengthened our capacity in identifying and handling transfer pricing issues,” noted an MRA female participant. “It has empowered us to handle complex cases more effectively and with confidence,” she noted.
Fostering Regional and Global Cooperation
Mauritius’ success has also elevated its role in international tax cooperation. The country has earned high marks under the OECD’s Automatic Exchange of Information (AEOI) framework and now assists neighboring countries in developing their exchange systems demonstrating the multiplier effect of regional collaboration.
ATAF continues to expand its support in key areas such as transfer pricing audits, digital taxation, and excise duty management, using the Mauritius model as a blueprint for tax transformation across Africa.
The Mauritius experience stands as a compelling case study of how strategic partnerships, innovation, and targeted capacity-building can revolutionize tax administration and support long-term economic development across the continent.
Written By: Jerry Laynumah Siakor/jlaynumah@gmail.com
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