International Postgraduate Research Conference (IPRC)
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Item Impact of VAT for Wholesalers and Retailers of Tourism Industry in Galle, Sri Lanka(International Postgraduate Research Conference 2019, Faculty of Graduate Studies, University of Kelaniya, Sri Lanka, 2019) Yohani, T.According to the current situation, new reform of Value Added Tax is a common problem for wholesalers and retailers of tourism industry in Galle area. There are many researches studies done about the Value Added Tax. However, there are no proper studies done to reveal the impact of VAT. Especially there are no researches done about impact of VAT for wholesalers and retailers in Galle area related to the tourism industry. Hence, the problem of study: what are the effective factors for wholesalers and retailers in tourism industry from VAT. Then, the objective of the study is to examine and analyze the impact of VAT for wholesalers and retailers to go to the digital transformations in the modern world. Wholesalers and retailers were the sample of the study and sampling method was stratified sampling. The responses were selected from 4 Grama Niladhari Divisions in Galle area like waliwatte, pettigalawatte, galwadugoda and thalapitiya. There were 20 questions from different variables asked from the sample and primary data were analysed by using EXCEL sheets. In this study, eight key variables were identified to help to find wholesalers and retailers of tourism industry view about VAT and to investigate how it will effect for businesspersons. According to the research findings, factors like attitudes, government new policies, educational level and VAT rate. The study has given an insight into the understanding about new reform of Value Added Tax. However, study has identified that there is a high impact of VAT for wholesalers and retailers in tourism industry and researcher mentioned that the positive view about the VAT. Finally, study has mentioned some recommendations to minimize the impact of VAT for wholesalers and retailers of Tourism Industry in Galle, Sri Lanka by digitising methodsItem Identification of The Potentials to Diversify the Cultural Tourism Product by Promoting Agri Tourism (Special reference to Polonnaruwa Region)(19th Conference on Postgraduate Research, International Postgraduate Research Conference 2018, Faculty of Graduate Studies,University of Kelaniya, Sri Lanka, 2018) Senarathna, C.D.Tourism industry is one of the phenomenon in generating foreign currency to a developing country. Sri Lanka where the massive amount of resources can be identified also has already entered to the industry to get rid of many development issues. The country has huge potentials to diversify the tourism product by using different types of natural and man-made attractions. Polonnaruwa where the cultural tourism products have been already well-established is one of the attractive world heritage sites in attracting tourists to cultural sites in Sri Lanka. Gigantic reservoirs, monuments, artifacts and pagodas are attracted cultural tourists by showing heritage values to the world. Nevertheless, the ancient city has not been focused to diversify the tourism product by paying attention on other resources in Polonnaruwa district where the Agriculture industry is a major livelihood of the villagers. Polonnaruwa region encompasses hundreds of paddy fields where the high possibilities can be identified to Agri tourism to diversify the cultural tourism product. The major objective of the research is to identify the potentials in promoting Agri- Tourism in the Ancient city of Polonnauwa and identifying the problems to develop the Agri tourism in Polonnaruwa region. The study was conducted in Polonnaruwa district using questionnaires and group conversations. Conversations were held among 50 farmers in the region and questionnaires were distributed among 50 randomly selected tourists in the Ancient city. Both quantitative and qualitative analytical methods were used in combination in analyzing the data. Thereby, 74% of tourists responded that they prefer to engage in Agri based activities to have different experiences apart from travelling to cultural sites. Further discussions with farmers in polonnaruwa region, 62% of them satisfied to contribute to the suggested programme in order to enhance the life statues and income. Several problems were identified relevant to infrastructure development, less knowledge on tourism industry as the major issues in promoting Agri tourism in Polonnaruwa heritage site. Introducing to travel agencies to include Agri based activities into their tour packages, creating documentaries and well attracted videos by emphasizing the attractions relevant to agriculture, development of infrastructure facilities and informing farmers and villagers on the tourism industry and its benefits to community were identified as the recommendations for the above study