Insights

රාජ්‍ය මූල්‍ය දත්ත හා විශ්ලේෂණයන් සඳහා

නිදහස් හා විවෘත ප්‍රවේශය

වර්ෂය අනුව තෝරන්න

Sri Lanka’s higher tax rate and lower revenue collection

Sri Lanka's Corporate Income Tax (CIT) collection is notably lower than other South Asian countries, despite having a higher tax rate. In 2023, Sri Lanka’s CIT revenue collection was 2.0% of GDP, with a CIT rate of 30%. ...

විශ්ලේෂණය බලන්න

Property Taxes: No Thanks but Many Thanks to the IMF

This article was compiled by Professor Mick Moore. Professor Mick Moore is a political economist and Professorial Fellow at the Institute of Development St...

විශ්ලේෂණය බලන්න

Cigarette Taxation Formula – The Cost of Forgetting

In 2019 the government introduced a policy where taxes and prices on cigarettes would be based on an indexation formula. Forgetting to implement the policy is costly: it has resulted in a foregone revenue of 85 billion from 2020-2022 and will cost a further 45 billion...

විශ්ලේෂණය බලන්න

බදු පදනම පලුදු කළ බදු සංශෝධන

2020 වසරේදී ශ්‍රී ලංකාවේ බදු සැලකිය යුතු වෙනසකට බඳුන් විය. මේ

විශ්ලේෂණය බලන්න

Effectiveness of Tax Amnesty in Sri Lanka

On 9 July 2021, the government gazetted a new finance bill aimed to indemnify individuals who voluntarily disclose their hitherto undisclosed income—that is to a provide a tax amnesty.

විශ්ලේෂණය බලන්න