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Back Book Title Tax Policy in Sri Lanka : Economy Perspectives

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Tax Policy in Sri Lanka : Economy Perspectives
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- Saman Kelegama (Ed)
- Sri Lanka
- Institute of Policy Studies of Sri Lanka, Sri Lanka
- 9789557397016
- 2017
- 300p. ; 28cm.
- 600 gms.
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1. Fiscal Policy – Sri Lanka 2. Taxation – Sri Lanka In recent years, Sri Lanka's tax Revenue as a percentage of GDP has been declining against the increase in per capita income of the country;revenue ratio has averaged around 13 per cent far below the average of developing countries ,which is generally close to 20 per cent.What are the factors behind the decline in tax revenue? Is the Tax regime characterized by low elasticity and buoyancy?

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