http://dr.lib.sjp.ac.lk/handle/123456789/3588 2026-01-07T06:14:45Z http://dr.lib.sjp.ac.lk/handle/123456789/13058 Exploring the Dimensions and Determinants of Youth Tax Awareness in Sri Lanka Damayanthi, B.W.R.; Dissanayake, N.; Manel, D.P.K. Considering Sri Lanka’s urgent imperative to strengthen tax compliance and broaden its revenue base, this research aims to identify the key dimensions and determinants of youth tax awareness that promote voluntary compliance and ensure long-term fiscal sustainability. The study investigates tax awareness among the young in Sri Lanka through the development and validation of a multidimensional assessment framework, grounded in exploratory and confirmatory factor analysis, using a quantitative research approach. Drawing from a well balanced and demographically representative sample of 1705, the study identifies six core constructs Tax morale, Trust in government tax use, Procedural awareness, Legal awareness, Tax compliance motivation, and Taxpayer rights as critical dimensions of youth tax understanding. Findings reveal a pervasive lack of essential tax knowledge, particularly in areas concerning legal obligations and taxpayer rights, despite a generally positive disposition toward compliance. Procedural understanding showed moderate strength, yet widespread informational deficiencies and reliance on third-party assistance persist. The validated instrument demonstrates strong psychometric properties, offering a reliable and scalable tool for future research, policy evaluation, and cross-contextual application. While some indicators exhibited lower factor loadings, the overall model supports the conceptual integrity of the constructs. The study calls for early, structured, and youth-centred tax education integrated into formal curricula and supported by digital platforms and social media. Policy implications emphasize transparency, institutional trust-building, and the creation of accessible, inclusive communication and feedback channels. By addressing current gaps in legal literacy, procedural clarity, and civic engagement, the findings provide a strategic foundation for designing effective tax literacy programs and fostering a more informed and compliant generation of taxpayers in Sri Lanka and comparable settings. 2025-01-01T00:00:00Z http://dr.lib.sjp.ac.lk/handle/123456789/13053 The contribution of Buddhist Monks to the creation of Palm Leaf Manuscripts Nishanthi, M; Chandani, J.G.; Konpola, K.W.A.M.; Kumara, H.U.C.S. In the past, writing on palm leaf manuscripts has been a rich and enduring tradition in Sri Lanka, and palm leaf manuscripts are one of Sri Lanka's foremost historical sources. However, natural palm leaves are not suitable for scribing on palm leaf manuscripts and it is a very difficult task to make it suitable for writing. Several steps must be taken to create a palm leaf manuscript from marking the palm tree for palm leaves to writing on palm leaf using a steel point and blackened. The contribution of Buddhist monks in this respect has been very high since ancient times. However, a review of investigations, research articles, and surveys on the subject showed that there was no discussion of Buddhist monks' potential contributions to many aspects of the process of creating palm leaf manuscripts. Therefore, the objective of the study was to investigate in more detail what contribution the Buddhist monks’ creations to palm leaf manuscripts. Sources such as books, journal articles, conference papers, websites and case studies published on palm leaf manuscripts were used to conduct this literature review. All literature selected for research was analyzed based on the process of creating palm leaf manuscripts. After the Tripitaka was written completely in the text on the palm leaves in the first century BC at Aluvihara (also known as Alokavihara in Pali), many palm leaf manuscripts were prepared and spread throughout the island. In Sri Lanka, a lot of Tipitaka manuscripts are written in Pali Language using Sinhalese characters. It is evident from the analytical literature that both lay and priests worked based on the temple to create the palm leaf manuscripts. However, the study revealed that Buddhist monks have contributed a lot to the writing of palm leaf manuscripts in Sri Lanka and that the process of creation is a Buddhist religious activity. Large scale religious writing first appeared in the country when Ven. Buddhaghosa Composed the Aṭṭhakathā (commentaries) in the fifth century AD. The Buddhist manuscripts such as Chullavaggaya and Visuddhimaggaṭīkā, Mahāsatipaṭṭhāna-suttha, Abhidhammapiṭaka, Dhammapada atthakatha, Dhammapada, Dighanikaya, Theragāthā and Vimānavatthu show that the Buddhist monks have contributed to the creation of Buddhist manuscripts by widely using palm leaves. 2025-03-23T00:00:00Z http://dr.lib.sjp.ac.lk/handle/123456789/13031 වෙළදපොළ කටයුතු පිලිබඳ වෙළඳසල් හිමියන්ගේ තෘප්තිමත් භාවය කෙරෙහි බලපාන සාධක හඳුනා ගැනීම කොබ්බැකඩුව, එස්.එස්.ඩබ්.එම්.; මානෙල්, ඩී. පී. කේ. The shopkeeper is the main operator of the market in an economic center in Sri Lanka. In order to maintain the functioning of the market well, it was identified as a problem that needs to be focused on which factors affect the satisfaction of the shopkeeper regarding the market activities. Accordingly, the research problem of study is what factors affect on the satisfaction of shopkeepers regarding the market activities. The study population is all shopkeepers of the economic centers in Sri Lanka. Shopkeepers in Dambulla Economic Center were selected as the sample using cluster sampling technique. Data were gathered using an interviewer administered questionnaire and interview method. Quantitative data were analyzed using independent two-sample t-test, one-way analysis of variance and structural equation modeling. The simple index was constructed to identify the levels of satisfaction. Findings of the study revealed that the average satisfaction of the shopkeepers regarding the market activities was identified as 55.4%. Among the demographic factors that have an effect on satisfaction, it was confirmed that the age factor and the profit earned through the economic center show a relationship on satisfaction. In taking into consideration the physical facilities of the economic center, existing relationship with manufacturers and the existing relationship between wholesalers, it could be identified that only the existing relationship with manufacturers has an effect on satisfaction. According to the findings of the study it can be concluded that the Dambulla Economic Center operates on the commission system, the producer's ability to bargain on the selling price of agricultural products has an effect on the satisfaction of the market activities 2024-01-01T00:00:00Z http://dr.lib.sjp.ac.lk/handle/123456789/13029 Historic Total Fertility Rates of Sri Lanka (1960 – 2021) and Future Trends De Silva, K.T. N.; Kuruppuge, H.W.; Manel, D.P.K. Fertility is one of the key components that determine the population change in Sri Lanka. Total Fertility Rates (TFR) are the average number of children a woman would have by the end of her childbearing years (15-49) if she bore children at the current age-specific fertility rates. The average has been declining over the past decade in Sri Lanka. It is essential to understand the trends and patterns of TFR in that aspect to enhance the quality of predetermined long-term economic, health and educational plans as well the policy implements in the country. The main objective of the study is to identify the trends and patterns of historic Total Fertility Rates of Sri Lanka (1960 – 2021) and future trends. The study carries out based on the secondary data on TFR extracted from World Bank data (1960-2021). Initially, the univariate time series analysis was utilized to identify the pattern of TFR using the R Statistical software. This study revealed that there is a decreasing future trend in TFR using ARIMA (1, 2, 1) model which was fitted as the best model to forecast the future behavior TFR. The fitted model was. The forecasted TFR values for the period from 2022 to 2026 were 1.9577, 1.9372, 1.9167, 1.8963 and 1.8758 respectively. It is suggested to have a comparative study on fertility trends and patterns with consideration of socioeconomic and cultural factors in Sri Lanka since TFR varies due to socioeconomic and cultural diversity. 2024-01-01T00:00:00Z