Some current issues of fiscal policy and taxation

Journal
Waidyasekera, D.D.M.
Sri Lanka
Asia-Pacific Tax Bulletin 2009 (Volume 15), No. 5
FormatPDF
EUR
40
| USD
45
(VAT excl.)

Against the background of increasing government expenditure and declining tax revenues, the author discusses the main fiscal policy issues that require attention, including simplification of the income tax system and broadening of its tax base, the suitability of indirect taxes, tax evasion problems and compliance and administrative procedures.