| dc.contributor.author | de Mel, Nishan | |
| dc.contributor.author | Moore, Mick | |
| dc.date.accessioned | 2024-03-28T13:44:00Z | |
| dc.date.available | 2024-03-28T13:44:00Z | |
| dc.date.issued | 2023-02 | |
| dc.identifier.issn | 2950-7081 | |
| dc.identifier.uri | https://archive.veriteresearch.org/handle/456/6573 | |
| dc.description | 11p. The Background Notes of Verité Research Sri Lanka Economic Policy Group provide preliminary assessments, stating appropriate assumptions to overcome constraints in the availability of data. Members of the Group are Prof. Dileni Gunewardena, Prof. Mick Moore, Dr. Nishan de Mel, and Prof. Shanta Devarajan. The compiling of this research note was assisted by Senior Research Analysts at Verité Research, Sumini Siyambalapitiya. | en_US |
| dc.description.abstract | 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. | en_US |
| dc.language.iso | en | en_US |
| dc.publisher | Colombo: Verite Research | en_US |
| dc.relation.ispartofseries | Background Note;No.04 | |
| dc.subject | Tax revenue | en_US |
| dc.subject | Universal tax registration | en_US |
| dc.subject | Government revenue | en_US |
| dc.subject | EFF - Extended fund facility | en_US |
| dc.subject | IRD - Inland revenue department | en_US |
| dc.subject | Tax administration | en_US |
| dc.subject | Tax compliance | en_US |
| dc.subject | WHT - Withholding tax | en_US |
| dc.subject | TIN - Tax identification number | en_US |
| dc.title | The Alternatives to Universal Tax Registration in Sri Lanka | en_US |
| dc.type | Other | en_US |
