Factors influencing on Tax Revenue collection: Perception from the Tax payers in the Batticaloa District.

Abstract

Sri Lanka is divided into nine provinces and twenty-five districts. The district of Batticaloa occupies the central part of Eastern province. Batticaloa district account for 3.8% of the country’s total land area. According to the census taken in 2011, Batticaloa district has a population of six hundred thousand. The economy of the Batticaloa district is depending mostly on Agriculture and Fishing. A number of industrial establishments are mainly located in the Batticaloa town and Kattankudy D.S division. There are some well-known tourist destinations in this district. This district is divided into 14 administrative divisions. Manmunai North, Eravur patru, Manmunai South and Eruvil patru are the most populated divisions in this district. Batticaloa Town area, Kattankudy, Eravur Town area and oddamavady are very famous areas for business. The total number of registered business entities functioning in Batticaloa district is estimated as 11062.  (District Statistical Hand book, Census and Statistical Department,Sri Lanka 2018). Industrial, trade and service entities are included in this amount.