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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

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    Date
    2020
    Author
    Pathirana, RPD
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    Abstract
    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 conceptual framework within the parameters of its definitions. The paper advances the argument that Sri Lanka should establish an inclusive taxpayer friendly approach definition to effectively address many issues relating to income tax law.
    URI
    http://ir.kdu.ac.lk/handle/345/2936
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    • Law [29]

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