Reading Boris Johnson’s memoir ‘Unleashed’ from Colombo rather than London offers unexpected insights for Sri Lanka’s fiscal journey. The book goes beyond recounting a political career, showing how strong leadership, clear communication, and the ability to balance big ambitions with practical action are essential not just in politics but in shaping fair and effective tax policies as well.
Just as political leaders must turn bold ideas into achievable results, tax policymakers face the challenge of designing policies that are transparent, workable, and trusted by the public. Johnson’s ability to shape public perception mirrors the need for governments to explain tax policies clearly, build confidence, and encourage voluntary compliance.
In both politics and taxation, credibility relies on delivering on promises, and the system’s success depends on closing the gap between expectation and reality.
Why turn to ‘Unleashed’ now? Because Sri Lanka is running out of fiscal breathing space. The country’s tax system, marked by frequent adjustments and uneven levels of compliance, continues to generate revenue below what is needed to support public services, ease fiscal pressures, and strengthen economic stability.
Revenue mobilisation is not just an accounting exercise; it is the backbone of economic sovereignty. Without a broader tax base and greater public trust, every crisis risks pushing the nation back to borrowing and bailouts.
That is why this moment is critical: Sri Lanka must create a culture where paying tax feels fair, predictable, and tied to national progress. Johnson’s memoir, though written for a different stage, underscores timeless lessons: strong leadership, clear narrative, and disciplined execution. These are precisely what fiscal reforms demand.
Bold leadership and framing a narrative
One of the strongest messages in ‘Unleashed’ is the importance of bold leadership during times of crisis. Johnson reflects on moments such as Brexit negotiations, the Covid-19 pandemic, and political upheaval, showing how difficult choices often demand courage, even when they are unpopular.
Sri Lanka’s own tax history shows similar turning points: sudden Value-Added Tax (VAT) changes, emergency revenue measures, and wide exemptions introduced in response to fiscal pressures. These actions may appear bold, but without careful planning, they can create uncertainty and weaken public trust.
True boldness in taxation is not only about acting quickly; it is about combining urgency with foresight, ensuring decisions are transparent, predictable, and capable of building long-term credibility.
Bold leadership also depends on clear storytelling. Johnson reminds us that in politics, making decisions is not enough, leaders must also explain them in ways people can understand. During Brexit, for example, the issue was framed as a story about protecting independence and building a stronger nation. That simple narrative helped ordinary people relate to a very complex policy and see it as part of a shared goal.
Sri Lanka’s tax system faces a similar test. Rules and penalties alone will not create lasting compliance. People need to see the bigger picture: how their taxes contribute to national progress. Without that story, taxes feel like a burden. But with the right narrative, one that links personal contributions to national development, taxation can shift from being a duty to a shared act of building the country’s future.
Another example is Johnson’s goal to ‘level up’ Britain, reducing regional gaps and creating fairer opportunities for all. In Sri Lanka, the tax system often works the other way. Indirect taxes like VAT and excise duties weigh most heavily on low-income households, while wealthier individuals benefit from exemptions and loopholes. This creates inequality and erodes public trust.
For Sri Lanka, ‘levelling up’ is about fairness and building confidence. Making income taxes more progressive and reducing the burden on everyday goods ensures that everyone contributes according to their means. Such reforms can help people see taxation not just as an obligation but also as a shared responsibility that supports the nation.
Institutional capacity
One key lesson from ‘Unleashed’ is that having a clear vision is not enough; effective implementation is crucial. While Johnson outlined ambitious plans, execution was often slowed by bureaucracy, political compromises, or complexity.
Sri Lanka faces similar challenges. Reforms may be introduced with clear objectives, but administrative gaps, legal uncertainties, and sudden changes can limit their effectiveness. A tax system may look modern on paper, but without consistent application and capable institutions, even carefully planned policies can fall short.
This highlights the importance of strong institutions in achieving tax reform goals. Effective policies require well-resourced, transparent, and skilled organisations to turn plans into action. Investment in digital systems, trained personnel, and efficient administrative processes is essential.
Tools such as Artificial Intelligence (AI)-supported compliance monitoring, clear reporting mechanisms, and user-friendly taxpayer services can enhance both efficiency and public trust. Leadership can set direction, but institutional capacity ensures reforms are implemented fairly, consistently, and sustainably, helping build credibility and confidence in the tax system.
Building a new tax culture
A consistent, forward-looking approach is essential for Sri Lanka to achieve effective tax reform. Policies should endure beyond political cycles, remaining effective across administrations. Frequent reversals or ad hoc measures weaken public confidence and discourage voluntary compliance. A stable and predictable tax system not only supports economic planning but also fosters a culture of trust, encouraging citizens to view taxation as a shared responsibility.
The lessons from ‘Unleashed’ lie not in imitating Boris Johnson but in understanding the dynamics his career highlights. Bold decisions without careful planning can backfire. Ambitious reforms without strong implementation remain only on paper. And narratives disconnected from real outcomes fail to build trust.
Sri Lanka’s tax system can benefit by fostering leadership that is both courageous and responsible, communicating the purpose of taxation clearly, ensuring fairness, and strengthening institutions capable of delivering results consistently.
Sri Lanka’s tax system, like any unfolding story, is still being written. The challenge is to channel bold ideas with clear direction, consistent policies, and capable institutions. When leadership, fairness, and trust come together, taxation can become more than a duty; it can be a shared commitment that strengthens public confidence and supports sustainable development.
By learning from past experiences and approaching reform with foresight and consistency, Sri Lanka can build a tax culture that is predictable, equitable, and respected, laying the foundation for a stronger, more resilient economy.
(The writer is an independent researcher)
(The views and opinions expressed in this article are those of the writer and do not necessarily reflect the official position of this publication)