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Pulse of a nation: Why tax compliance is a collective heartbeat
Daily FT
|August 13, 2025
IN Sri Lanka, the tax conversation has long centred on enforcement; penalties, audits, and the fear of getting it wrong. But this approach overlooks a powerful truth: most people don’t comply because they’re afraid, they comply when they believe. Around the world, a new wave of tax thinking is emerging, grounded not in threats but in trust. It draws on psychology, behavioural science, and local storytelling to shift the focus from force to fairness, from pressure to participation. This isn’t just better messaging, it’s a deeper transformation of how governments connect with citizens, turning tax from a demand into a shared commitment.

Closing Sri Lanka’s tax gap and building a stronger revenue foundation calls for more than just technical upgrades. While modernising tax systems is essential, it’s only part of the solution. What’s just as important is rebuilding the relationship between citizens and the state through meaningful stories, shared experiences, and emotional connection. The AIDA framework: Attention, Interest, Desire, and Action, offers a useful path to engage people, but it can’t work in isolation. To truly change behaviour, it must be woven together with behavioural science and community-driven communication. This article explores how Sri Lanka can make that shift by putting people at the heart of its tax culture.
Applying AIDA to tax compliance: Selling a civic duty, not a product
Unlike consumer goods or services, tax compliance isn’t something people choose for personal benefit, it’s a civic obligation. Yet, the AIDA marketing framework; Attention, Interest, Desire, and Action, can still be powerfully applied to reshape how people perceive and engage with taxes. By treating tax messaging more like storytelling than instruction, governments can inspire voluntary compliance through emotional connection rather than enforcement.
Grabbing attention begins with storytelling. Picture a short video of a schoolgirl in Moneragala holding her first English book in a library built with tax funds, or a bus driver in Ampara receiving critical medical care at a state hospital. These aren't just touching moments, they’re tangible examples of how well-used taxes can transform lives.
Cette histoire est tirée de l'édition August 13, 2025 de Daily FT.
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