Should Sri Lanka Re-Introduce a Tax Ombudsman?

Tax Ombudsmen exist in many countries. They are independent officials (or offices) whose role is to help taxpayers resolve disputes with tax authorities – fairly, quickly and without cost. In essence, they are intended to protect taxpayers from unfair treatment at the hands of tax authorities. The basis of the case for Tax Ombudsmen is the understanding that, in many countries, the balance of negotiating power between taxpayers and tax authorities is weighted too much in favour of the latter.

This brief highlights the role of a Tax Ombudsman and explores if Sri Lanka needs one given its current tax landscape.