Tax Policies For Industrial Development
AbstractIn 1989 the government of Sri Lanka appointed a commission to undertake a comprehensive analysis of its tax system. The commission completed its work in 1990 and published its findings in the Report of The Taxation Commission, 1990, Sessional paper No. 1- June 1991. This report is a comprehensive examination of the present tax system and among its objectives was to consider the tax policy and administrative issues that have an impact on the incentives for the private sector to undertake productive investments. We viewed our task as one of finding ways to make some of the recommendations of the commission operational and to explore ways to make the tax system more efficient and effective.
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Bibliographic InfoPaper provided by JDI Executive Programs in its series Development Discussion Papers with number 1991-08.
Length: 66 pages
Date of creation: Oct 1991
Date of revision:
tax systems; tax efficiency; effectiveness; Sri Lanka;
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- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
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