Symposia & Conferences

Permanent URI for this communityhttp://repository.kln.ac.lk/handle/123456789/10216

Browse

Has files: YesSubject: search.filters.subject.Economic factors

Search Results

Now showing 1 - 2 of 2
  • Thumbnail Image
    Item
    Identification of Influential Factors towards the Investment Decisions: with Special Reference to Individual Investors of CSE
    (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016) Waniganeththi, W.V.D.A.M.; Bandara, R.M.S.
    Individual investors consider various factors to make their investment decisions. The main objective of this study is to identify the most influential factors towards the individual investors’ decisions at CSE. The study was carried out with the sample of fifty respondents representing individual investors in Colombo & Gampaha district. Structured, questionnaire was used to collect data and data was analyzed using descriptive statistical, regression analysis and factor analysis techniques. According to the findings, subjective factors such as reputation of the company and quality of product are more influential than other factors. Among economic factors, capital appreciation was the highly influential factor. Stock Marketability is the mostly influential factor among speculative factors and reputation of the firms is the mainly influential subjective factor. Company ethics are the most substantial factor in cultural factors. Further, it was noted that the companies more focus on capital appreciation in their short term decision making.
  • Thumbnail Image
    Item
    Tax Practices in Sri Lanka: Evidence from Tax Payer’s Perception
    (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016) Senevirathne, R.P.S.M.; Perera, H.A.P.L.
    Tax payer plays a major role in the economy. The main purpose of this research was to identify taxpayer’s perception of current tax practices in Sri Lanka. The taxpayer perception is one of the most powerful variables affected for the current practice of taxation in Sri Lanka. Taxpayer’s perception is one of the sources of making decisions about the current practice of taxation in Sri Lanka. It is with the help of taxpayer’s perception that the current practice of taxation in Sri Lanka can be reviewed more clearly and decisions made from such reviews. In Sri Lanka there are some population groups. We can categorize them as religion, age and race. These different population groups may have differing perceptions about current tax practices in Sri Lanka. Tax payer’s perception is also may depends on some economic factors of the business such as number of years, monthly income of the business and etc. Other factors are taxpayer’s knowledge about taxation and taxpayer’s behavior and attitudes. This research was attempted to review current practice of taxation in Sri Lanka; a research of taxpayer perception by using the questionnaire, given to businessman’s in Colombo district. This research will help to the Department of Inland Revenue to identify taxpayer perception about current tax practices in Sri Lanka. Then Department of Inland Revenue can get future decisions about future tax practices in Sri Lanka.