Browsing by Author "Pathirana, RPD"
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Definitional and Interpretational Approach towards Economic Development on the Word ‘Income’ under Current Laws of Income Tax: A Comparison of Sri Lanka and India
Pathirana, RPD (2020)The research paper looks at the vital role of income tax as a major income of the country and impact to the economic development, through the lens of interpretation. Hence, the primary aim of this paper is to set out the ... -
The Impact of Tax Avoidance in the context of Economic Development in Sri Lanka: A Critique of Income Tax and Tax Avoidance
Pathirana, RPD (2014)Income tax is a tax on income. The very important financial obligations of the country are bound by the revenue of the country. Tax avoidance and Tax evasion are very similar words which could be more affected to the Tax ...