Shadow Tourism - How Offshore Operations Threaten Sri Lanka's Growth and Fair Competition

This insight article explores how Sri Lanka can counter the tourism shadow economy through regulatory reform, fiscal oversight, and digital payment monitoring. Drawing on global examples, it highlights the potential to protect revenues, ensure fair competition, and strengthen economic sovereignty.

Authors

Publication Details

Journal
Zenodo (CERN European Organization for Nuclear Research)
Published
2025-09-25
DOI
https://doi.org/10.5281/zenodo.18018441
Primary Topic
Taxation and Compliance Studies
Type
article
Field-Weighted Citation Impact
0.00
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article

Shadow Tourism - How Offshore Operations Threaten Sri Lanka's Growth and Fair Competition

Gavinu Senevirathne, Viduravi Athulathmudali
Zenodo (CERN European Organization for Nuclear Research)
Taxation and Compliance Studies
article

Shadow Tourism - How Offshore Operations Threaten Sri Lanka's Growth and Fair Competition

Gavinu Senevirathne, Viduravi Athulathmudali
article en

Abstract

This insight article explores how Sri Lanka can counter the tourism shadow economy through regulatory reform, fiscal oversight, and digital payment monitoring. Drawing on global examples, it highlights the potential to protect revenues, ensure fair competition, and strengthen economic sovereignty.

Zenodo (CERN European Organization for Nuclear Research)
Decent work and economic growth
Openalex Percentile: Top 22%
Taxation and Compliance Studies
DOIOpen Access PDFOpenAlex
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Shadow Tourism - How Offshore Operations Threaten Sri Lanka's Growth and Fair Competition — Gavinu Senevirathne, Viduravi Athulathmudali · Zenodo (CERN European Organization for Nuclear Research) (2025) | TGRS Research Map | TGRS