| Introduction : Conduct a Perception Study on Taxation in Sri Lanka
There is mounting evidence on the importance of taxation to any economy. It is used to raise revenue for government, redistributing wealth and income and allocation of resources among the population. Taxation facilitates good state-society relations through accountability and good governance. In recent times, taxation is being recognized as a tool for development and a sustainable source to raise revenues for provision of social services and improving peoples ‘livelihoods. Governments’ ability to collect taxes depends on people’s willingness to pay them. Encouraging tax compliance demands a careful understanding of how taxpayers think about and experience taxation. Knowledge about taxpayer attitudes and behavior is essential when analyzing opportunities and constraints for reform, and for the design and implementation of effective policy and administrative measures to enhance compliance. Listening to customers and measuring their satisfaction can help the Government of Sri Lanka improve on revenue generation services, which will help the department improve public trust and credibility. It will also inform broader policy around tax and expenditure, including the fairness of the tax system, whether taxation is supporting or impeding growth, tax enforcement, how to improve tax policy and creating a stronger link between tax and expenditure to boost tax motivation and willingness to pay. This will be of relevance to the Ministry of Finance, civil society, and others.
OBJECTIVE AND SCOPE OF INTERVENTION
UNDP wish to engage the services of a research organisation to develop and conduct a perception study on taxation and support the analysis of the study results with the intent to better understand citizen’s attitudes about taxation and their level of satisfaction with the tax policy, administration, efficiency, accountability and level of citizen involvement in tax policy processes.
Scope The study will generate citizen’s expectations of a fair and progressive tax system; how taxes should be administered, allocated, utilised and also how they can be engaged in tax policy formulation. The study may have both quantitative and qualitative components. The sample of respondents will include, but not limited to the following categories of taxpayers: 1) individuals (i.e. salaried professionals, consultants, any other relevant sub-category); 2) small businesses (with at least 3 most relevant sub-categories); 3) medium-sized businesses (with at least 3 most relevant sub-categories); 4) large businesses (with at least 3 most relevant sub-categories); and 5) other large taxpayers (non-firm) Please refer to the TOR for details.
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