(Institute of Policy Studies of Sri Lanka, 2017) Kelegama, Saman (ed.)
This is an in-depth study of the Sri Lanka taxation system, the historical factors relating to growth from colonial times, the different socio-economic strategies pursued by different governments and administrations, leading to relevant changes in fiscal and taxation policies and their results. It also deals with the current trends and perspectives in fiscal policy, taxation and the tax system including tax administration as well as its feasibility and problems in relation to developing small and medium enterprises (SMEs) and incentives to draw in much needed FDI.