Features
Revenue Mirage: Why Budget 2026 celebrates wrong numbers
There’s a fundamental challenge in democratic governance: opposition parties can critique freely, but governing requires navigating complex trade-offs. President Anura Kumara Dissanayake’s 2026 budget offers a compelling case study in this transition, revealing significant gaps between campaign rhetoric and the constraints of fiscal management.
The IMF Framework: From Critic to Custodian
Perhaps the most striking aspect of this budget is the government’s relationship with the IMF Extended Fund Facility. During opposition years, the current administration vocally opposed the IMF programme, characterizing it as compromising national sovereignty. Public protests were organized, and the austerity measures were framed as economically damaging to ordinary citizens.
However, the budget speech presents a markedly different narrative, emphasizing the government’s role in completing “complex negotiations” and maintaining programme commitments. This represents a significant policy evolution that warrants examination.
From a financial perspective, the IMF programme’s core elements, foreign reserve stabilisation, debt restructuring, and tax reform, were indeed instrumental in preventing economic collapse. These measures, implemented by the previous administration, created the foundation upon which current stability rests. The question for analysts and citizens alike is whether this shift represents genuine policy learning or political opportunism.
This matters because credibility in economic management depends on consistency and acknowledgment of institutional continuity. When governments claim credit for the frameworks they previously opposed without explaining their changed perspective, it undermines the analytical foundation necessary for sound policy evaluation.
Infrastructure Policy: Reconciling Past and Present
The budget’s infrastructure commitments present another area requiring careful scrutiny. Historically, the governing party opposed major development projects through legal challenges and public campaigns, characterizing highways and ports as economically unsound or corruption-prone ventures.
The current budget, however, emphasizes connectivity and infrastructure development as economic priorities. While corruption concerns in previous projects deserve independent investigation, the broader question is whether infrastructure opposition was principled or political.
From an accounting perspective, infrastructure delays carry real costs: project escalation, opportunity costs from delayed economic benefits, and reduced investor confidence. When political parties transition from opposing to promoting similar projects, the financial community needs clarity on what analytical framework guides these decisions.
This isn’t about political hypocrisy; it’s about understanding whether infrastructure assessments are based on consistent cost-benefit analysis or shifting political winds. Investors and development partners require this clarity for rational decision-making.
Fiscal Targets: The Revenue Growth Gamble
The budget’s fiscal strategy raises substantive concerns about achievability. The IMF programme mandates a primary surplus of 2.3% of GDP, alongside specific targets for tax base expansion and expenditure control. These aren’t suggestions, they’re contractual obligations with measurable consequences for non-compliance.
The budget appears to rely heavily on revenue growth from economic expansion to meet these targets. While growth-driven revenue is desirable, it’s also uncertain. This approach contains inherent risks:
First, economic growth projections may not materialise as forecast, creating revenue shortfalls. Second, expenditure commitments are typically sticky, easier to promise than to cut. Third, the IMF’s programme reviews occur quarterly, meaning deviations become apparent quickly.
Sound fiscal management requires conservative revenue estimates and concrete expenditure controls. Betting on optimistic growth scenarios without backup plans represents a higher risk tolerance than international creditors typically accept. The financial community will watch quarterly reviews closely to assess whether this optimism was justified.
State Enterprise Reform: The Missing Implementation Plan
State-owned enterprise reform represents perhaps the budget’s most significant omission. The IMF programme explicitly requires SOE restructuring to reduce fiscal drains, these entities have historically imposed substantial costs on government finances through operational losses and inefficient capital allocation.
The budget mentions “restructuring” and “strategic partnerships” but provides minimal detail on timelines, financial targets, or governance reforms. Critically absent is any discussion of depoliticising board appointments, which professionals recognize as fundamental to effective corporate governance.
Without concrete implementation frameworks, these commitments remain aspirational. Financial markets and credit rating agencies evaluate governments on execution, not intentions. The absence of measurable milestones suggests either incomplete planning or reluctance to commit to potentially unpopular reforms.
Tax Policy: Complexity Versus Neutrality
The budget’s tax structure introduces significant complexity through sector-specific holidays and concessions for technology, agriculture, and exports. From a tax policy perspective, this approach conflicts with established best practices.
The IMF programme emphasises tax base broadening and simplification, principles supported by decades of economic research. Complex tax systems create several problems:
• Investment distortion: Companies make decisions based on tax treatment rather than economic fundamentals
• Administrative burden: Both taxpayers and revenue authorities face higher compliance costs
• Lobbying opportunities: Special interests seek favorable carve-outs, potentially compromising revenue neutrality
• Base narrowing: Exemptions reduce the pool of taxable activity, contradicting programme objectives
Effective tax reform typically moves toward fewer rates, broader bases, and minimal exemptions. The budget’s approach suggests either disagreement with this conventional wisdom or political pressure to accommodate special interests. Neither explanation provides comfort regarding long-term fiscal sustainability.
The Revenue Paradox: Short-Term Gains, Long-Term Risks
The budget celebrates achieving 15.4% government revenue to GDP, the highest in two decades, the government has claimed, as evidence of fiscal success. However, this achievement warrants closer examination of its composition and sustainability. A significant portion stems from import duty collection, particularly from the vehicle import surge following relaxed restrictions. While this generates immediate revenue, it triggers a dangerous economic chain reaction: substantial foreign reserve outflows for vehicle imports, currency depreciation pressure as reserves diminish, and ultimately, inflation through increased costs of essential imported commodities. The rupee’s recent weakening validates these concerns. This revenue strategy essentially trades long-term monetary stability for short-term fiscal optics, a particularly concerning approach for a nation still rebuilding foreign reserve buffers post-default.
The Global Currency Context: Compounding Vulnerabilities
The rupee’s depreciation pressure occurs against a backdrop of significant USD volatility in global markets. The US dollar has experienced its weakest performance since 2020, declining approximately 10.7% against a basket of major currencies in the first half of 2025. The Dollar Index has fallen 4-5% year-to-date, with notable movements including a 12.6% rise in EUR/USD and a 7.7% yen appreciation (Figure 1). For Sri Lanka, this creates a compounding problem: while the rupee weakens due to domestic factors like reserve depletion from vehicle imports, USD instability against major currencies adds another layer of unpredictability to import costs and foreign debt servicing obligations. The budget appears not to have adequately addressed in its revenue and expenditure projections. (See Figure 1)

The Digitalization Disconnect: Ambition Versus Allocation
The budget outlines ambitious digitalization objectives spanning tax administration, public service delivery, and government operations, initiatives that could genuinely improve efficiency and reduce corruption. However, the allocation of merely Rs.1000 million rupees for these comprehensive digital transformation plans reveals a fundamental disconnect between rhetoric and resource commitment. Modern digitalization projects require substantial investment in infrastructure, software systems, cybersecurity, training, and change management. Comparable initiatives in similar economies typically require budgets several orders of magnitude larger. This minimal allocation suggests either severe underestimation of implementation costs or lack of serious intent behind the digitalization promises. Setting unrealistic targets without adequate funding doesn’t constitute policy, it creates inevitable implementation failures that further erode public trust in government capability.
Campaign Commitments: The VAT Retreat
Pre-election promises included removing VAT from essential items, medicines, educational materials, and basic foods. This resonated with citizens facing cost-of-living pressures and differentiated the party from previous administrations.
The budget delivers only narrow, symbolic VAT exemptions while emphasizing revenue preservation for the primary surplus target. This represents a significant policy reversal within months of assuming office.
From a public finance perspective, this shift is understandable, VAT provides substantial, stable revenue that’s difficult to replace. However, the lack of transparent communication about this pivot creates a credibility problem. Citizens who voted based on these promises deserve explanation of the fiscal constraints that made them unworkable.
This pattern, broad promises followed by narrow delivery, risks eroding public trust, which is itself a form of social capital essential for implementing difficult reforms. Governments that acknowledge constraints honestly typically maintain better long-term credibility than those that quietly abandon commitments.
Transparency and Debt Disclosure
For a nation emerging from sovereign default, transparency in debt management is paramount. International creditors, domestic investors, and rating agencies all require detailed information on restructuring progress, contingent liabilities, and medium-term fiscal strategy.
The budget provides only high-level debt obligation summaries, lacking granular detail on negotiations with commercial and bilateral creditors beyond China. This opacity creates several problems: Market uncertainty: Investors cannot accurately price risk without information, speculation: Information vacuums get filled with rumors, often worse than reality, missed confidence-building: Transparency itself signals competent management
Modern debt management emphasizes disclosure as a tool for reducing borrowing costs and building credibility. The budget’s limited transparency represents a missed opportunity to strengthen market confidence.
Governance Maturity and Fiscal Credibility
This budget reveals the inherent tension between political campaigning and economic management. While some policy evolution is natural as parties transition to governance, the pattern here suggests incomplete reconciliation between past rhetoric and present responsibility.
The financial community evaluates governments on consistency, transparency, and execution. On these metrics, the budget raises concerns:
• Consistency: Claiming credit for frameworks previously opposed without acknowledgment
• Transparency: Limited disclosure on critical debt and SOE metrics
• Execution: Vague reform commitments without implementation details
Sri Lanka’s economic recovery depends on maintaining international confidence while addressing citizen needs. This requires honest communication about constraints, concrete implementation plans for reforms, and acknowledgment of institutional continuity across administrations.
The budget represents neither disaster nor triumph; it’s a document reflecting the difficult learning curve of governance. The question moving forward is whether subsequent budgets and quarterly reviews demonstrate growing sophistication or continued tension between political instinct and economic necessity.
Economic management isn’t performance, it’s about building institutional credibility through consistent, transparent, and evidence-based policy. The nation’s recovery depends on this maturity developing quickly.
(The writer, a senior Chartered Accountant and professional banker, is Professor at SLIIT, Malabe. The views and opinions expressed in this article are personal.)
Features
Making ‘Sinhala Studies’ globally relevant
On 8 January 2026, I delivered a talk at an event at the University of Colombo marking the retirement of my longtime friend and former Professor of Sinhala, Ananda Tissa Kumara and his appointment as Emeritus Professor of Sinhala in that university. What I said has much to do with decolonising social sciences and humanities and the contributions countries like ours can make to the global discourses of knowledge in these broad disciplines. I have previously discussed these issues in this column, including in my essay, ‘Does Sri Lanka Contribute to the Global Intellectual Expansion of Social Sciences and Humanities?’ published on 29 October 2025 and ‘Can Asians Think? Towards Decolonising Social Sciences and Humanities’ published on 31 December 2025.
At the recent talk, I posed a question that relates directly to what I have raised earlier but drew from a specific type of knowledge scholars like Prof Ananda Tissa Kumara have produced over a lifetime about our cultural worlds. I do not refer to their published work on Sinhala, Pali and Sanskrit languages, their histories or grammars; instead, their writing on various aspects of Sinhala culture. Erudite scholars familiar with Tamil sources have written extensively on Tamil culture in this same manner, which I will not refer to here.
To elaborate, let me refer to a several essays written by Professor Tissa Kumara over the years in the Sinhala language: 1) Aspects of Sri Lankan town planning emerging from Sinhala Sandesha poetry; 2) Health practices emerging from inscriptions of the latter part of the Anuradhapura period; 3) Buddhist religious background described in inscriptions of the Kandyan period; 4) Notions of aesthetic appreciation emerging from Sigiri poetry; 5) Rituals related to Sinhala clinical procedures; 6) Customs linked to marriage taboos in Sinhala society; 7) Food habits of ancient and medieval Lankans; and 8) The decline of modern Buddhist education. All these essays by Prof. Tissa Kumara and many others like them written by others remain untranslated into English or any other global language that holds intellectual power. The only exceptions would be the handful of scholars who also wrote in English or some of their works happened to be translated into English, an example of the latter being Prof. M.B. Ariyapala’s classic, Society in Medieval Ceylon.
The question I raised during my lecture was, what does one do with this knowledge and whether it is not possible to use this kind of knowledge profitably for theory building, conceptual and methodological fine-tuning and other such essential work mostly in the domain of abstract thinking that is crucially needed for social sciences and humanities. But this is not an interest these scholars ever entertained. Except for those who wrote fictionalised accounts such as unsubstantiated stories on mythological characters like Rawana, many of these scholars amassed detailed information along with their sources. This focus on sources is evident even in the titles of many of Prof. Tissa Kumara’s work referred to earlier. Rather than focusing on theorising or theory-based interpretations, these scholars’ aim was to collect and present socio-cultural material that is inaccessible to most others in society including people like myself. Either we know very little of such material or are completely unaware of their existence. But they are important sources of our collective history indicating what we are where we have come from and need to be seen as a specific genre of research.
In this sense, people like Prof. Tissa Kumara and his predecessors are human encyclopedias. But the knowledge they produced, when situated in the context of global knowledge production in general, remains mostly as ‘raw’ information albeit crucial. The pertinent question now is what do we do with this information? They can, of course, remain as it is. My argument however is this knowledge can be a serious source for theory-building and constructing philosophy based on a deeper understanding of the histories of our country and of the region and how people in these areas have dealt with the world over time.
Most scholars in our country and elsewhere in the region believe that the theoretical and conceptual apparatuses needed for our thinking – clearly manifest in social sciences and humanities – must necessarily be imported from the ‘west.’ It is this backward assumption, but specifically in reference to Indian experiences on social theory, that Prathama Banerjee and her colleagues observe in the following words: “theory appears as a ready-made body of philosophical thought, produced in the West …” As they further note, in this situation, “the more theory-inclined among us simply pick the latest theory off-the-shelf and ‘apply’ it to our context” disregarding its provincial European or North American origin, because of the false belief “that “‘theory’ is by definition universal.” What this means is that like in India, in countries like ours too, the “relationship to theory is dependent, derivative, and often deeply alienated.”
In a somewhat similar critique in his 2000 book, Provincialising Europe: Postcolonial Thought and Historical Difference Dipesh Chakrabarty points to the limitations of Western social sciences in explaining the historical experiences of political modernity in South Asia. He attempted to renew Western and particularly European thought “from and for the margins,” and bring in diverse histories from regions that were marginalised in global knowledge production into the mainstream discourse of knowledge. In effect, this means making histories of countries like ours relevant in knowledge production.
The erroneous and blind faith in the universality of theory is evident in our country too whether it is the unquestioned embrace of modernist theories and philosophies or their postmodern versions. The heroes in this situation generally remain old white men from Marx to Foucault and many in between. This indicates the kind of unhealthy dependence local discourses of theory owe to the ‘west’ without any attempt towards generating serious thinking on our own.
In his 2002 essay, ‘Dismal State of Social Sciences in Pakistan,’ Akbar Zaidi points out how Pakistani social scientists blindly apply imported “theoretical arguments and constructs to Pakistani conditions without questioning, debating or commenting on the theory itself.” Similarly, as I noted in my 2017 essay, ‘Reclaiming Social Sciences and Humanities: Notes from South Asia,’ Sri Lankan social sciences and humanities have “not seriously engaged in recent times with the dominant theoretical constructs that currently hold sway in the more academically dominant parts of the world.” Our scholars also have not offered any serious alternate constructions of their own to the world without going crudely nativistic or exclusivist.
This situation brings me back to the kind of knowledge that scholars like Prof. Tissa Kumara have produced. Philosophy, theory or concepts generally emerge from specific historical and temporal conditions. Therefore, they are difficult to universalise or generalise without serious consequences. This does not mean that some ideas would not have universal applicability with or without minor fine tuning. In general, however, such bodies of abstract knowledge should ideally be constructed with reference to the histories and contemporary socio-political circumstances
from where they emerge that may have applicability to other places with similar histories. This is what Banerjee and her colleagues proposed in their 2016 essay, ‘The Work of Theory: Thinking Across Traditions’. This is also what decolonial theorists such as Walter Mignolo, Enrique Dussel and Aníbal Quijano have referred to as ‘decolonizing Western epistemology’ and ‘building decolonial epistemologies.’
My sense is, scholars like Prof. Tissa Kumara have amassed at least some part of such knowledge that can be used for theory-building that has so far not been used for this purpose. Let me refer to two specific examples that have local relevance which will place my argument in context. Historian and political scientist Benedict Anderson argued in his influential 1983 book, Imagined Communities: Reflections on the Origin and Spread of Nationalism that notions of nationalism led to the creation of nations or, as he calls them, ‘imagined communities.’ For him, unlike many others, European nation states emerged in response to the rise of ‘nationalism’ in the overseas European settlements, especially in the Western Hemisphere. But it was still a form of thinking that had Europe at its center.
Comparatively, we can consider Stephen Kemper’s 1991 book, The Presence of the Past: Chronicles, Politics, and Culture in Sinhala Life where the American anthropologist explored the ways in which Sinhala ‘national’ identity evolved over time along with a continual historical consciousness because of the existence of texts such as Mahawamsa. In other words, the Sinhala past manifests with social practices that have continued from the ancient past among which are chronicle-keeping, maintaining sacred places, and venerating heroes.
In this context, his argument is that Sinhala nationalism predates the rise of nationalist movements in Europe by over a thousand years, thereby challenging the hegemonic arguments such as those of Anderson, Ernest Gellner, Elie Kedourie and others who link nationalism as a modern phenomenon impacted by Europe in some way or another. Kemper was able to come to his interpretation by closely reading Lankan texts such as Mahawamsa and other Pali chronicles and more critically, theorizing what is in these texts. Such interpretable material is what has been presented by Prof. Tissa Kumara and others, sans the sing.
Similarly, local texts in Sinhala such as kadaim poth’ and vitti poth, which are basically narratives of local boundaries and descriptions of specific events written in the Dambadeniya and Kandyan periods are replete with crucial information. This includes local village and district boundaries, the different ethno-cultural groups that lived in and came to settle in specific places in these kingdoms, migratory events, wars and so on. These texts as well as European diplomatic dispatches and political reports from these times, particularly during the Kandyan period, refer to the cosmopolitanism in the Kandyan kingdom particularly its court, the military, town planning and more importantly the religious tolerance which even surprised the European observers and latter-day colonial rulers. Again, much of this comes from local sources or much less focused upon European dispatches of the time.
Scholars like Prof. Tissa Kumara have collected this kind of information as well as material from much older times and sources. What would the conceptual categories, such as ethnicity, nationalism, cosmopolitanism be like if they are reinterpreted or cast anew through these histories, rather than merely following their European and North American intellectual and historical slants which is the case at present? Among the questions we can ask are, whether these local idiosyncrasies resulted from Buddhism or local cultural practices we may not know much about at present but may exist in inscriptions, in ola leaf manuscripts or in other materials collected and presented by scholars such as Prof. Tissa Kumara.
For me, familiarizing ourselves with this under- and unused archive and employing them for theory-building as well as for fine-tuning what already exists is the main intellectual role we can play in taking our cultural knowledge to the world in a way that might make sense beyond the linguistic and socio-political borders of our country. Whether our universities and scholars are ready to attempt this without falling into the trap of crude nativisms, be satisfied with what has already been collected, but is untheorized or if they would rather lackadaisically remain shackled to ‘western’ epistemologies in the sense articulated by decolonial theorists remains to be seen.
Features
Extinction in isolation: Sri Lanka’s lizards at the climate crossroads
Climate change is no longer a distant or abstract threat to Sri Lanka’s biodiversity. It is already driving local extinctions — particularly among lizards trapped in geographically isolated habitats, where even small increases in temperature can mean the difference between survival and disappearance.
According to research by Buddhi Dayananda, Thilina Surasinghe and Suranjan Karunarathna, Sri Lanka’s narrowly distributed lizards are among the most vulnerable vertebrates in the country, with climate stress intensifying the impacts of habitat loss, fragmentation and naturally small population sizes.
Isolation Turns Warming into an Extinction Trap
Sri Lanka’s rugged topography and long geological isolation have produced extraordinary levels of reptile endemism. Many lizard species are confined to single mountains, forest patches or rock outcrops, existing nowhere else on Earth. While this isolation has driven evolution, it has also created conditions where climate change can rapidly trigger extinction.
“Lizards are especially sensitive to environmental temperature because their metabolism, activity patterns and reproduction depend directly on external conditions,” explains Suranjan Karunarathna, a leading herpetologist and co-author of the study. “When climatic thresholds are exceeded, geographically isolated species cannot shift their ranges. They are effectively trapped.”
The study highlights global projections indicating that nearly 40 percent of local lizard populations could disappear in coming decades, while up to one-fifth of all lizard species worldwide may face extinction by 2080 if current warming trends persist.
- Cnemaspis_gunawardanai (Adult Female), Pilikuttuwa, Gampaha District
- Cnemaspis_ingerorum (Adult Male), Sithulpauwa, Hambantota District
- Cnemaspis_hitihamii (Adult Female), Maragala, Monaragala District
- Cnemaspis_gunasekarai (Adult Male), Ritigala, Anuradapura District
- Cnemaspis_dissanayakai (Adult Male), Dimbulagala, Polonnaruwa District
- Cnemaspis_kandambyi (Adult Male), Meemure, Matale District
Heat Stress, Energy Loss and Reproductive Failure
Rising temperatures force lizards to spend more time in shelters to avoid lethal heat, reducing their foraging time and energy intake. Over time, this leads to chronic energy deficits that undermine growth and reproduction.
“When lizards forage less, they have less energy for breeding,” Karunarathna says. “This doesn’t always cause immediate mortality, but it slowly erodes populations.”
Repeated exposure to sub-lethal warming has been shown to increase embryonic mortality, reduce hatchling size, slow post-hatch growth and compromise body condition. In species with temperature-dependent sex determination, warming can skew sex ratios, threatening long-term population viability.
“These impacts often remain invisible until populations suddenly collapse,” Karunarathna warns.
Tropical Species with No Thermal Buffer
The research highlights that tropical lizards such as those in Sri Lanka are particularly vulnerable because they already live close to their physiological thermal limits. Unlike temperate species, they experience little seasonal temperature variation and therefore possess limited behavioural or evolutionary flexibility to cope with rapid warming.
“Even modest temperature increases can have severe consequences in tropical systems,” Karunarathna explains. “There is very little room for error.”
Climate change also alters habitat structure. Canopy thinning, tree mortality and changes in vegetation density increase ground-level temperatures and reduce the availability of shaded refuges, further exposing lizards to heat stress.
Narrow Ranges, Small Populations
Many Sri Lankan lizards exist as small, isolated populations restricted to narrow altitudinal bands or specific microhabitats. Once these habitats are degraded — through land-use change, quarrying, infrastructure development or climate-driven vegetation loss — entire global populations can vanish.
“Species confined to isolated hills and rock outcrops are especially at risk,” Karunarathna says. “Surrounding human-modified landscapes prevent movement to cooler or more suitable areas.”
Even protected areas offer no guarantee of survival if species occupy only small pockets within reserves. Localised disturbances or microclimatic changes can still result in extinction.
Climate Change Amplifies Human Pressures
The study emphasises that climate change will intensify existing human-driven threats, including habitat fragmentation, land-use change and environmental degradation. Together, these pressures create extinction cascades that disproportionately affect narrowly distributed species.
“Climate change acts as a force multiplier,” Karunarathna explains. “It worsens the impacts of every other threat lizards already face.”
Without targeted conservation action, many species may disappear before they are formally assessed or fully understood.
Science Must Shape Conservation Policy
Researchers stress the urgent need for conservation strategies that recognise micro-endemism and climate vulnerability. They call for stronger environmental impact assessments, climate-informed land-use planning and long-term monitoring of isolated populations.
“We cannot rely on broad conservation measures alone,” Karunarathna says. “Species that exist in a single location require site-specific protection.”
The researchers also highlight the importance of continued taxonomic and ecological research, warning that extinction may outpace scientific discovery.
A Vanishing Evolutionary Legacy
Sri Lanka’s lizards are not merely small reptiles hidden from view; they represent millions of years of unique evolutionary history. Their loss would be irreversible.
“Once these species disappear, they are gone forever,” Karunarathna says. “Climate change is moving faster than our conservation response, and isolation means there are no second chances.”
By Ifham Nizam ✍️
Features
Online work compatibility of education tablets
Enabling Education-to-Income Pathways through Dual-Use Devices
The deployment of tablets and Chromebook-based devices for emergency education following Cyclone Ditwah presents an opportunity that extends beyond short-term academic continuity. International experience demonstrates that the same category of devices—when properly governed and configured—can support safe, ethical, and productive online work, particularly for youth and displaced populations. This annex outlines the types of online jobs compatible with such devices, their technical limitations, and their strategic national value within Sri Lanka’s recovery and human capital development agenda.
Compatible Categories of Online Work
At the foundational level, entry-level digital jobs are widely accessible through Android tablets and Chromebook devices. These roles typically require basic digital literacy, language comprehension, and sustained attention rather than advanced computing power. Common examples include data tagging and data validation tasks, AI training activities such as text, image, or voice labelling, online surveys and structured research tasks, digital form filling, and basic transcription work. These activities are routinely hosted on Google task-based platforms, global AI crowdsourcing systems, and micro-task portals operated by international NGOs and UN agencies. Such models have been extensively utilised in countries including India, the Philippines, Kenya, and Nepal, particularly in post-disaster and low-income contexts.
At an intermediate level, freelance and gig-based work becomes viable, especially when Chromebook tablets such as the Lenovo Chromebook Duet or Acer Chromebook Tab are used with detachable keyboards. These devices are well suited for content writing and editing, Sinhala–Tamil–English translation work, social media management, Canva-based design assignments, and virtual assistant roles. Chromebooks excel in this domain because they provide full browser functionality, seamless integration with Google Docs and Sheets (including offline drafting and later (synchronization), reliable file upload capabilities, and stable video conferencing through platforms such as Google Meet or Zoom. Freelancers across Southeast Asia and Africa already rely heavily on Chromebook-class devices for such work, demonstrating their suitability in bandwidth- and power-constrained environments.
A third category involves remote employment and structured part-time work, which is also feasible on Chromebook tablets when paired with a keyboard and headset. These roles include online tutoring support, customer service through chat or email, research assistance, and entry-level digital bookkeeping. While such work requires a more consistent internet connection—often achievable through mobile hotspots—it does not demand high-end hardware. The combination of portability, long battery life, and browser-based platforms makes these devices adequate for such employment models.
Functional Capabilities and Limitations
It is important to clearly distinguish what these devices can and cannot reasonably support. Tablets and Chromebooks are highly effective for web-based jobs, Google Workspace-driven tasks, cloud platforms, online interviews conducted via Zoom or Google Meet, and the use of digital wallets and electronic payment systems. However, they are not designed for heavy video editing, advanced software development environments, or professional engineering and design tools such as AutoCAD. This limitation does not materially reduce their relevance, as global labour market data indicate that approximately 70–75 per cent of online work worldwide is browser-based and fully compatible with tablet-class devices.
Device Suitability for Dual Use
Among commonly deployed devices, the Chromebook Duet and Acer Chromebook Tab offer the strongest balance between learning and online work, making them the most effective all-round options. Android tablets such as the Samsung Galaxy Tab A8 or A9 and the Nokia T20 also perform reliably when supplemented with keyboards, with the latter offering particularly strong battery endurance. Budget-oriented devices such as the Xiaomi Redmi Pad remain suitable for learning and basic work tasks, though with some limitations in sustained productivity. Across all device types, battery efficiency remains a decisive advantage.
Power and Energy Considerations
In disaster-affected and power-scarce environments, tablets outperform conventional laptops. A battery life of 10–12 hours effectively supports a full day of online work or study. Offline drafting of documents with later synchronisation further reduces dependence on continuous connectivity. The use of solar chargers and power banks can extend operational capacity significantly, making these devices particularly suitable for temporary shelters and community learning hubs.
Payment and Income Feasibility in the Sri Lankan Context
From a financial inclusion perspective, these devices are fully compatible with commonly used payment systems. Platforms such as PayPal (within existing national constraints), Payoneer, Wise, LankaQR, local banking applications, and NGO stipend mechanisms are all accessible through Android and ChromeOS environments. Notably, many Sri Lankan freelancers already conduct income-generating activities entirely via mobile devices, confirming the practical feasibility of tablet-based earning.
Strategic National Value
The dual use of tablets for both education and income generation carries significant strategic value for Sri Lanka. It helps prevent long-term dependency by enabling families to rebuild livelihoods, creates structured earning pathways for youth, and transforms disaster relief interventions into resilience-building investments. This approach supports a human resource management–driven recovery model rather than a welfare-dependent one. It aligns directly with the outcomes sought by the Ministry of Education, the Ministry of Labour and HRM reform initiatives, and broader national productivity and competitiveness goals.
Policy Positioning under the Vivonta / PPA Framework
Within the Vivonta/Proprietary Planters Alliance national response framework, it is recommended that these devices be formally positioned as “Learning + Livelihood Tablets.” This designation reflects their dual public value and supports a structured governance approach. Devices should be configured with dual profiles—Student and Worker—supplemented by basic digital job readiness modules, clear ethical guidance on online work, and safeguards against exploitation, particularly for vulnerable populations.
Performance Indicators
From a monitoring perspective, the expected reach of such an intervention is high, encompassing students, youth, and displaced adults. The anticipated impact is very high, as it directly enables the transition from education to income generation. Confidence in the approach is high due to extensive global precedent, while the required effort remains moderate, centering primarily on training, coordination, and platform curation rather than capital-intensive investment.
We respectfully invite the Open University of Sri Lanka, Derana, Sirasa, Rupavahini, DP Education, and Janith Wickramasinghe, National Online Job Coach, to join hands under a single national banner—
“Lighting the Dreams of Sri Lanka’s Emerging Leaders.”
by Lalin I De Silva, FIPM (SL) ✍️
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