A Qualitative Diagnosis of Factors influencing Presumptive  Tax Collection in Sri Lanka

Abeywardana, N.L.E.; Munasinghe, M.A.T.K.; Thampoe, E.J.

dc.contributor.author	Abeywardana, N.L.E.
dc.contributor.author	Munasinghe, M.A.T.K.
dc.contributor.author	Thampoe, E.J.
dc.date.accessioned	2025-10-09T08:02:51Z
dc.date.available	2025-10-09T08:02:51Z
dc.date.issued	2025
dc.identifier.uri	http://drr.vau.ac.lk/handle/123456789/1333
dc.description.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.	en_US
dc.language.iso	en	en_US
dc.publisher	Faculty of Business Studies, University of Vavuniya	en_US
dc.subject	Informal economy	en_US
dc.subject	Lump-sum tax systems	en_US
dc.subject	Presumptive tax	en_US
dc.subject	Thematic analysis	en_US
dc.title	A Qualitative Diagnosis of Factors influencing Presumptive Tax Collection in Sri Lanka	en_US
dc.type	Conference abstract	en_US
dc.identifier.proceedings	6th Research Conference on Business Studies (RCBS)	en_US