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    The Alternatives to Universal Tax Registration in Sri Lanka

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    VR_EN_BN_Feb2023_The-Alternatives-to-Universal-Tax-Registration-in-Sri-Lanka.pdf (192.8Kb)
    Date
    2023-02
    Author
    Moore, Mick
    de Mel, Nishan
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    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.
    URI
    https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/17900
    Citation
    Moore, M. and de Mel, N. (2023) 'The Alternatives to Universal Tax Registration in Sri Lanka', Background Note, Colombo: Verité Research
    More details
    https://www.veriteresearch.org/publication/the-alternatives-to-universal-tax-registration-in-sri-lanka/
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    © 2020 Verité Research. All Rights Reserved. Uploaded to OpenDocs with permission. Please contact Verité Research for reuse requests.
    Rights details
    https://www.veriteresearch.org/
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    • International Centre for Tax and Development [394]

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