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    The Alternatives to Universal Tax Registration in Sri Lanka 

    Background Note;No.04
    de Mel, Nishan; Moore, Mick
    (Colombo: Verite Research, 2023-02)
    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 ...
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    Restoring Efficient Tax Collection Methods: Withholding Tax and Pay-As-You-Earn 

    Background Note;No. 01
    Gunewardena, Dileni; de Mel, Nishan; Moore, Mick; Devarajan, Shanta; Rajkulendran, Raj Prabu; Siyambalapitiya, Sumini
    (Colombo: Verite Research, 2022-06)
    The note estimates the additional revenue that can be collected from reinstating in Sri Lanka two methods of efficient tax collection that were discontinued in 2020. That is: the withholding tax (WHT) and the pay-as-you-earn ...

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    Authorde Mel, Nishan (2)
    Moore, Mick (2)
    Devarajan, Shanta (1)Gunewardena, Dileni (1)Rajkulendran, Raj Prabu (1)Siyambalapitiya, Sumini (1)SubjectGovernment revenue (2)Tax revenue (2)WHT - Withholding tax (2)EFF - Extended fund facility (1)GDP - Gross domestic product (1)IRD - Inland revenue department (1)PAYE tax - Pay-as-you-earn tax (1)Tax administration (1)Tax compliance (1)Tax policy (1)... View MoreDate Issued2022 (1)2023 (1)Has File(s)Yes (2)

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