This note argues that the Sri Lankan government’s recent proposal to implement universal tax registration is neither a viable nor effective strategy to increase the country’s tax revenue. Instead, the note proposes four alternative measures that are more feasible, while still serving the same purpose of expanding the tax base and generating more revenue
The increase in direct taxes has not been able to offset the decline that resulted from the reductio...
Despite repeated attempts, South Asian countries have managed only limited and sporadic success in m...
Taxation is a major instrument of fiscal policy which is used to achieve socio economic objectives. ...
This note argues that the Sri Lankan government’s recent proposal to implement universal tax registr...
Sri Lanka stands at a crucial stage in a programme of stabilisation and adjustment which started in ...
The Sri Lankan government implemented tax reforms in 2011, including removal of the tax exemption gi...
The Provincial Revenue Department of the particular Province was established in the year 1991 with t...
This paper shows that the need to increase tax revenue in Tanzania is obvious and that this can be d...
This thesis deals with the accounting system and the tax system in Sri Lanka and compares these syst...
This paper discusses competitiveness-related issues surrounding the design and administration of cor...
Background: Fiscal policy targeting tobacco control is identified as the most effective s...
This study examines the ethics of tax evasion in Sri Lanka. A five point Likert scale survey instrum...
Developed countries have had commendable success in improving their taxation policy systems over the...
The literature identifies seven major areas conditioning tax reforms which are of particular interes...
taxation; Sri Lanka; history; Customs Department; Inland Revenue Department; inequality.From the 19...
The increase in direct taxes has not been able to offset the decline that resulted from the reductio...
Despite repeated attempts, South Asian countries have managed only limited and sporadic success in m...
Taxation is a major instrument of fiscal policy which is used to achieve socio economic objectives. ...
This note argues that the Sri Lankan government’s recent proposal to implement universal tax registr...
Sri Lanka stands at a crucial stage in a programme of stabilisation and adjustment which started in ...
The Sri Lankan government implemented tax reforms in 2011, including removal of the tax exemption gi...
The Provincial Revenue Department of the particular Province was established in the year 1991 with t...
This paper shows that the need to increase tax revenue in Tanzania is obvious and that this can be d...
This thesis deals with the accounting system and the tax system in Sri Lanka and compares these syst...
This paper discusses competitiveness-related issues surrounding the design and administration of cor...
Background: Fiscal policy targeting tobacco control is identified as the most effective s...
This study examines the ethics of tax evasion in Sri Lanka. A five point Likert scale survey instrum...
Developed countries have had commendable success in improving their taxation policy systems over the...
The literature identifies seven major areas conditioning tax reforms which are of particular interes...
taxation; Sri Lanka; history; Customs Department; Inland Revenue Department; inequality.From the 19...
The increase in direct taxes has not been able to offset the decline that resulted from the reductio...
Despite repeated attempts, South Asian countries have managed only limited and sporadic success in m...
Taxation is a major instrument of fiscal policy which is used to achieve socio economic objectives. ...