Matches in SemOpenAlex for { <https://semopenalex.org/work/W2941755923> ?p ?o ?g. }
Showing items 1 to 80 of
80
with 100 items per page.
- W2941755923 abstract "Main intention of this study was to identify the significance of digital taxation on the economy of Sri Lanka. Moreover the study has observed factors such as investment potential, government tax collectability and citizen to government responsibility; referring to the export driven Information Communication Technology of Sri Lanka. Digital taxation policies and practices in other countries including USA, UK and India were reviewed under the literature review. Inductive method was followed in the study and the qualitative data was gathered through interviews and openended questionnaires. Results indicate that in the export driven ICT sector tax rates are comparatively low in Sri Lanka. Further, foreign investors’ investment motives are increased as a result. Majority of the investors agreed that their investment motives are backed by a no tax environment; especially in sectors such as B2B Telecommunication, web design and development. This study reflects the existing tax policy on digital products. Further, areas of inefficiencies are highlighted indicating policy gaps in this sector. Moreover, this research contributes to the business fraternity by highlighting the benefits on tax savings in this industry. Keywords: Government Policies, Digital Taxation, Digital Goods, Taxation Regimes, Digital Markets, Taxation Framework" @default.
- W2941755923 created "2019-05-03" @default.
- W2941755923 creator A5023794979 @default.
- W2941755923 date "2016-01-01" @default.
- W2941755923 modified "2023-09-25" @default.
- W2941755923 title "Is Digital Tax Bitter or Better for an Economy? Referring to a Case on Export Driven Information Communication Technology Sector in Sri Lanka" @default.
- W2941755923 cites W1963616387 @default.
- W2941755923 cites W1975374208 @default.
- W2941755923 cites W1992440252 @default.
- W2941755923 cites W2004228573 @default.
- W2941755923 cites W2036986291 @default.
- W2941755923 cites W2102384450 @default.
- W2941755923 cites W2110707085 @default.
- W2941755923 hasPublicationYear "2016" @default.
- W2941755923 type Work @default.
- W2941755923 sameAs 2941755923 @default.
- W2941755923 citedByCount "0" @default.
- W2941755923 crossrefType "journal-article" @default.
- W2941755923 hasAuthorship W2941755923A5023794979 @default.
- W2941755923 hasConcept C100001284 @default.
- W2941755923 hasConcept C138885662 @default.
- W2941755923 hasConcept C139719470 @default.
- W2941755923 hasConcept C144133560 @default.
- W2941755923 hasConcept C162324750 @default.
- W2941755923 hasConcept C17744445 @default.
- W2941755923 hasConcept C199539241 @default.
- W2941755923 hasConcept C203043789 @default.
- W2941755923 hasConcept C27548731 @default.
- W2941755923 hasConcept C2776805697 @default.
- W2941755923 hasConcept C2778137410 @default.
- W2941755923 hasConcept C33842695 @default.
- W2941755923 hasConcept C41895202 @default.
- W2941755923 hasConcept C551662922 @default.
- W2941755923 hasConcept C67363961 @default.
- W2941755923 hasConcept C94625758 @default.
- W2941755923 hasConceptScore W2941755923C100001284 @default.
- W2941755923 hasConceptScore W2941755923C138885662 @default.
- W2941755923 hasConceptScore W2941755923C139719470 @default.
- W2941755923 hasConceptScore W2941755923C144133560 @default.
- W2941755923 hasConceptScore W2941755923C162324750 @default.
- W2941755923 hasConceptScore W2941755923C17744445 @default.
- W2941755923 hasConceptScore W2941755923C199539241 @default.
- W2941755923 hasConceptScore W2941755923C203043789 @default.
- W2941755923 hasConceptScore W2941755923C27548731 @default.
- W2941755923 hasConceptScore W2941755923C2776805697 @default.
- W2941755923 hasConceptScore W2941755923C2778137410 @default.
- W2941755923 hasConceptScore W2941755923C33842695 @default.
- W2941755923 hasConceptScore W2941755923C41895202 @default.
- W2941755923 hasConceptScore W2941755923C551662922 @default.
- W2941755923 hasConceptScore W2941755923C67363961 @default.
- W2941755923 hasConceptScore W2941755923C94625758 @default.
- W2941755923 hasIssue "1" @default.
- W2941755923 hasLocation W29417559231 @default.
- W2941755923 hasOpenAccess W2941755923 @default.
- W2941755923 hasPrimaryLocation W29417559231 @default.
- W2941755923 hasRelatedWork W1494477957 @default.
- W2941755923 hasRelatedWork W1818102145 @default.
- W2941755923 hasRelatedWork W2272939586 @default.
- W2941755923 hasRelatedWork W269339865 @default.
- W2941755923 hasRelatedWork W2752115557 @default.
- W2941755923 hasRelatedWork W2765544646 @default.
- W2941755923 hasRelatedWork W2808645706 @default.
- W2941755923 hasRelatedWork W2904045276 @default.
- W2941755923 hasRelatedWork W2918418871 @default.
- W2941755923 hasRelatedWork W2978496767 @default.
- W2941755923 hasRelatedWork W2982195749 @default.
- W2941755923 hasRelatedWork W3020914487 @default.
- W2941755923 hasRelatedWork W3125113393 @default.
- W2941755923 hasRelatedWork W3138379536 @default.
- W2941755923 hasRelatedWork W3138865617 @default.
- W2941755923 hasRelatedWork W3172053188 @default.
- W2941755923 hasRelatedWork W3178733025 @default.
- W2941755923 hasRelatedWork W3206946128 @default.
- W2941755923 hasRelatedWork W3041665501 @default.
- W2941755923 hasRelatedWork W3125311041 @default.
- W2941755923 hasVolume "6" @default.
- W2941755923 isParatext "false" @default.
- W2941755923 isRetracted "false" @default.
- W2941755923 magId "2941755923" @default.
- W2941755923 workType "article" @default.