Analysis of Administrative Procedure towards the Performance of the Assessment Tax Generation in Colombo Municipal Council (CMC), Sri Lanka


  • S I P Indika Colombo Municipal Council, Colombo, Sri Lanka
  • R G Ariyawansa Department of Estate Management and Valuation, Univeristy of Sri Jayawadhanapura, Sri Lanka



This study aimed to assess the performance of the assessment tax administration in the Colombo Municipal Council (CMC) in Sri Lanka. Employing a quantitative research approach, data were gathered from the entire pool of assessors engaged in the CMC's assessment tax administration. Employing a structured questionnaire, utilizing a five-point Likert scale, data was gathered from a subset of 32 actively participating assessors. The amassed data were subjected to correlation and regression analyses. The study's outcomes underscore the substantial impact of staff deployed for assessment tax and technology used on the procedural efficacy of assessment tax administration within the CMC. Conversely, the influence of motivation to perform and time allocation was deemed negligible. Consequently, it is advisable for pertinent authorities to accord precedence to bolstering staff and technological resources, with a view to optimizing the assessment tax administration process.