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http://ir.lib.seu.ac.lk/handle/123456789/2188
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DC Field | Value | Language |
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dc.contributor.author | Milhana, U.L. | |
dc.contributor.author | Nufile, A.A.M. | |
dc.date.accessioned | 2017-01-29T10:55:00Z | |
dc.date.available | 2017-01-29T10:55:00Z | |
dc.date.issued | 2017-01-17 | |
dc.identifier.citation | 5th South Eastern University Arts Research Session 2016 on "Research and Development for a Global Knowledge Society". 17 January 2017. South Eastern University of Sri Lanka, Oluvil, Sri Lanka, pp. 88-91. | en_US |
dc.identifier.isbn | 978-955-627-100-3 | |
dc.identifier.uri | http://ir.lib.seu.ac.lk/handle/123456789/2188 | |
dc.description.abstract | The Assessment tax of municipality is a local tax charged on assets like Houses, Lands and Buildings by local authorities to pay who lives in the municipal area for the services they provide. It plays an important role in the revenue of Municipality. In order to that, the objective of the study is that identifying the determinants of the assessment tax under the Kalmunai Municipality. The primary and secondary data were used for the study. The primary data was collected through the questionnaire, Interview, and telephone conversation. The secondary data was collected through the Citizen‟s Guide book and the Annual reports of Kalmunai Municipality, and research articles. The data were analyzed through the descriptive manner. In the case of Kalmunai municipality, although the assessment tax is a primary direct tax source, the full amount of tax cannot be collected within the particular period. According to that the revenue of assessment tax is determined by both people side and the administrative side factors. Therefore finding the determinants of the assessment tax is needed in the current situation to enhance the revenue. Thus, to enhance the revenue, this study suggests to aware the people, use some easier payment methods and active administrative work. | en_US |
dc.language.iso | en_US | en_US |
dc.publisher | Faculty of Arts & Culture, South Eastern University of Sri Lanka | en_US |
dc.subject | Assessment tax | en_US |
dc.subject | Municipal council | en_US |
dc.subject | Tax revenue | en_US |
dc.title | Determinants of assessment tax revenue of municipalities in Sri Lanka: a case study in Kalmunai municipal council | en_US |
dc.type | Article | en_US |
Appears in Collections: | SEUARS 2016 |
Files in This Item:
File | Description | Size | Format | |
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ECO - Page 31-34.pdf | Economics & Development Studies | 327.82 kB | Adobe PDF | View/Open |
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