Study on the Impact of the Economic Service Charge on Authorized Distributors
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Date
2013-09-06
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Abstract
This Study was commissioned by the All Island Authorized Distributors Chamber of Commerce, having as its general objective to perform an independent study of the impact of the Economic Service Charge (ESC) on authorized distributors, as presently imposed in terms of the Economic Service Charge Act, No. 13 of 2006. The study takes a preliminary view of the actual and potential costs and benefits for the different stakeholders – the Government, distributors, principals and consumers – resulting from the present basis of assessing Economic Service Charge (ESC) on authorised distributors. It reveals that there are several important actual and potential costs for all of the stakeholders. The study then considers the available regulatory alternatives to achieve the objective of the ESC, and evaluates them against the internationally accepted principles of good regulation – efficiency, effectiveness and equity.
Description
The Study was commissioned by the All Island Authorized Distributors Chamber of Commerce.
Keywords
ESC, Sri Lanka, Economic service charge, Taxes, RIA, Regulatory Impact Assessment