By, Professor Nishan Wijesinha;  Ethul Kotte, Kotte. 

In historical recordings tax law was considered as a public protection law; which protected people from monetary exploitation’s; where it concerned regarding movable and immovable property; where people were forced to pay high interest rates to what was leased out and rented by landed proprietors.

To curb these undue monetary exploitation’s; state governors introduced what is now known as the tax law.

Depreciation claims on movable property which was leased out and rented were also curbed by these tax laws.

On the other hand production and consumables quality and durability tax was enforced to safeguard the public from harmful entries coming into the bazaar or the market place.

All casino type entities were heavily taxed by these early laws to safeguard social values and religion.

Reverting back to history unfortunately from the time of Julius Caesar what is happening is a total reverse of the original nature of the tax laws; and its classic example is the Sri Lanka governmental budget introduced on the 20th of November 2015 where vehicles of three generations old are brought under the Hybrid and EFI engine carbon emission test for annual revenue licensing; thus causing unrealistic pressure on the public; where as to maintain an incompetent government which is incapable of capital venturing for increasing its revenue for economic stability.