Abstract:
This study aims to explore the factors influencing presumptive tax collection in Sri
Lanka. An interpretivist paradigm was adopted in this study using a qualitative
research approach. Primary data were collected through virtual (Online) in-depth
interviews with 15 participants, including tax consultants from the Department of
Inland Revenue, tax practitioners, academics, and the General public in Sri Lanka.
Qualitative data were analyzed using thematic analysis. The results of the qualitative
analysis of the factors influencing presumptive tax collection in Sri Lanka show the
institutional, legal and regulatory framework as well as the governance and political
factors, which will help the Department of Inland Revenue and policy makers
formulate policy strategies to promote presumptive tax collection and voluntary tax
compliance in Sri Lanka.
