Finance

Big Gaps Revealed in Sri Lankans’ Understanding of Taxpayer Rights and Obligations



First-Ever ICCSL Survey Calls for Inclusive, Trust-Based Approach to Tax Education


In a landmark initiative aimed at fostering a more citizen-centric tax environment, the International Chamber of Commerce Sri Lanka (ICCSL) has unveiled the country’s first national survey on public awareness of the Taxpayer Charter—and the results highlight significant gaps in understanding.

The survey, conducted by the ICCSL Committee on Research, Knowledge Mobilisation and Taxation, set out to evaluate how well the general public comprehends their rights and duties as taxpayers. Led by Professor B.W.R. Damayanthi, Head of ICT at the University of Sri Jayewardenepura, and Dr. Nadee Dissanayake, Deputy Commissioner General at the Inland Revenue Department and Chair of the ICCSL Committee, the study represents a critical first step toward reforming tax education in Sri Lanka.

Presented to ICCSL Chairman Shanil Fernando and board members during a special session, the report underscores a concerning disconnect: while many Sri Lankans are aware of the existence of the Taxpayer Charter, few possess a meaningful understanding of how their rights and obligations function in practice.

“People aren’t just looking for information,” explained Prof. Damayanthi. “They’re trying to navigate a system that feels confusing and intimidating. The way people understand tax depends on their background, profession, and experience.”

Dr. Dissanayake added that the real challenge is not merely spreading awareness, but empowering citizens to act confidently within the system. “Knowing your rights is one thing,” she said. “But knowing how to use them in a system that feels fair and respectful is something else entirely.”

The survey’s key recommendations include revamping tax education campaigns to clearly explain both rights and responsibilities using practical, accessible language. It also calls for targeted outreach to underserved and low-awareness groups in order to reduce knowledge inequality across the population. Additionally, the report emphasizes the importance of rebuilding public trust by promoting greater transparency in how taxpayer data is handled and safeguarded.

ICCSL Chairman Shanil Fernando described the findings as “a timely wake-up call,” noting, “A strong tax system depends not only on revenue collection but also on mutual respect. When citizens understand their role and feel seen and heard, compliance becomes a shared responsibility. That’s the kind of culture we must nurture.”

Looking ahead, the ICCSL plans to collaborate with policymakers, institutions, and civil society to convert the survey’s insights into lasting reform. The Chamber also intends to promote open dialogue and broader public engagement to build a tax system that is inclusive, transparent, and truly citizen-friendly.