A Study Between the Taxpayers’ Perception Toward the Tax Policy Changes and the Tax Compliance in Sri Lanka: A Tax Relief in Response to the Impact of Covid-19 Epidemic, and its Implications

Purpose – This paper primarily investigates the relationship between taxpayers’ perception of tax policy changes and compliance in Sri Lanka. The researcher also aims to provide advice policymakers about specific approach be followed when considering relief measures emphasizing importance maintaining a flexible during epidemic period which will crucial meeting revenue target government. Design/Methodology/approach-The used questionnaires gather primary data from 125 respondents then editing spot errors omissions for aim creating necessary corrections at last, apply statistical tools analysis using SPSS software. Findings results show that attitudes toward form strong positive further, its have significant impact on their level. Cronbach’s alpha exceeds 0.7 implies instruments are sufficiently reliable measurement. Originality/value- was first study undertaken explore link attitude Lanka Covid-19 period. guides fill up existing research gap country directions useful future researchers undertake an identical survey.