Country Study Report on Sri Lanka (Record no. 76198)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02218nam a22002417a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | ipslib |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 150512t xxu||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 978-969-7514-07-6 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | English Language |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Ekanayake, Raveen |
| 9 (RLIN) | 1 |
| 245 ## - TITLE STATEMENT | |
| Title | Country Study Report on Sri Lanka |
| Remainder of title | Tax Policy and Enterprise Development in South Asia |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc | Colombo |
| Name of publisher, distributor, etc | Institute of Policy Studies of Sri Lanka |
| Date of publication, distribution, etc | 2014 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 68p. |
| 500 ## - GENERAL NOTE | |
| General note | The study was funded by the International Development Research Centre (IDRC), Canada, and was coordinated by the Governance Institutes Network International (GINI), Pakistan. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | The study highlights that the taxation of Small and Medium Enterprises (SMEs) present a critical challenge for policymakers in developing countries like Sri Lanka. While taxation provides a vital source of revenue for governments to provide fundamental social and economic services such as the provision of defense, healthcare, education, and infrastructure, both its direct and indirect effects influence the SME growth. The report points out the importance for developing countries like Sri Lanka, which has a relatively small and unsophisticated private sector, to get the right policy mix with regard to SMEs. The report takes a look at Sri Lanka’s contemporary tax regime with the aim analysing the effects to tax concessions on SMEs, effects of Value Added Tax on SME development and assessing the Impact of Property Tax on SMEs. The study was a part of the a cross county research on Tax Policy and Enterprise Development in South Asia, which was carried out by five leading think tanks in the South Asian region. The research examines the impacts of property tax, value-added taxes, and tax exemptions and concessions on small enterprise development in the region. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Tax policy |
| 9 (RLIN) | 1 |
| Topical term or geographic name as entry element | Enterprise |
| 9 (RLIN) | 1 |
| Topical term or geographic name as entry element | South Asia |
| 9 (RLIN) | 1 |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Wijesinha, Anushka |
| 9 (RLIN) | 1 |
| 856 ## - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | http://giniweb.net/gini_idrc_site1/downloads/for_nov_2013/Country%20Research%20Report%202014%20--%20Sri%20Lanka.pdf |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | |
| Koha item type | Electronic Media |
| Withdrawn status | Lost status | Damaged status | Not for loan | Collection code | Permanent Location | Current Location | Date acquired | Date last seen | Uniform Resource Identifier | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Economics | Library | Library | 2015-05-12 | 2015-05-12 | ftp://ftp.ips.lk/ebooks/IPS/TaxPolicyCountryResReport2014.pdf | 2015-05-12 | Electronic Media |