The Ceylon Chamber of Commerce, in collaboration with the United Nations Development Programme (UNDP) in Sri Lanka and the Inland Revenue Department (IRD), conducted Sri Lanka’s first Taxpayer Perceptions Study in 2024. This groundbreaking study aimed to gather insights into taxpayers' attitudes, experiences, and behaviours, essential for shaping tax policy, implementing necessary reforms, and making informed administrative decisions. The study sought to understand public perceptions of current tax policies and practices in Sri Lanka. It explored citizens' general perspectives and attitudes towards the country's tax system, their satisfaction with the IRD’s services, and their feedback on policies and regulations.

Additionally, the study examined tax morale, satisfaction with budget allocation and utilisation, citizen participation in tax policy formulation and the budgetary process, and the accountability of institutions involved in taxation. It also gathered views on tax policies implemented over the past 12 months and feedback on the services, policies, and regulations of Sri Lanka Customs and Excise Departments.