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Realities of Taxation and Significance of Tax Planning in individual Wealth Creation

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By Chandu Epitawala

There is much discussion in Sri Lanka since the last Budget about increases in taxation and its impact on individuals (especially the middle class). There’s even some suggestion of a brain drain of skilled professionals looking for greener pastures resulting from that. Since all my previous Notes explored ways of improving the individual financial situation through personal financial management, investments, retirement planning etc., I thought it opportune to explore (in this Note 6) the issue of taxation on long-term, individual Wealth creation.

As the income level of an individual increase over time, the issue of taxation and tax planning becomes critically important. In fact, it’s so important many relocate from one tax jurisdiction to another to avoid paying (not evading taxes which is illegal) excessive taxes or to simply reduce their tax liability (and increase their savings). As far as SL migrants to the West are concerned, people are migrating from a relatively low tax regime (admittedly with poor public infrastructure and services) to a high tax (high cost) environment!!! If one is migrating (maybe for a limited time period) to tax-free (or very low) Dubai or a similar country/jurisdiction or migrating for reasons other than economic (political, security etc.) reasons, however, a case or justification can be made.

To give some macro background and context to the discussion on Taxation, Taxes in any country is generally applied or imposed by governments mainly in three broad areas of economic activity.

Income – Corporate or Individual – is the fairest way to collect taxes but is often difficult for governments in the developing world as the institutions and systems are weak and inefficient Consumption – Sales taxes, VAT, Customs/Import Duty etc. – easier for governments to collect as there is little room for consumers to avoid but regressive in nature (unfair on the lower income groups) as it’s not linked to the income. Unfortunately, the bulk of GoSL revenue is derived from this tax category.

Wealth – Mainly Capital Gains Taxes (CGT), Inheritance Taxes, Property Taxes

At the Macro level, it’s also essential to keep in mind that, other than in oil-rich countries, all other governments rely on taxation to provide good/high-quality infrastructure and public services. Some countries like Denmark annually collect as high as 45% of its GDP in Taxes while SL collects only 8%!!! OECD average is 33%. Tax collection in most other middle-income countries is in the 20s. So unless a country has oil wealth/revenue, high-quality public infrastructure and services (seen in the West) come at a price often hidden or disguised (i.e. Consumption Taxation). As they say, there is no free lunch.

Also, if you examine the case in Sri Lanka vis-a- vis the rest of the World, 80% of government revenue is raised from easy to collect consumption related taxes and wealth related taxes are very low or non-existent. So many consumer items (especially the imported ones) ranging from F&B items to vehicles are expensive/out of reach for locals earning in rupees. Many individuals/businesses who should be paying income tax escape paying their fair share of taxes because the government is unable to capture them in the tax net. It’s a well-known fact that there are less than a million income tax payers in the country (of 21 Mn). It is also well known that many high-income earners in the country, from businessmen to professionals such as tuition masters, doctors, lawyers etc., pay no (not in the tax net at all) or very little income tax.

So I would strongly argue that the government should rationalize tax collection efforts by reducing consumption-related taxes and increasing the income-related tax net or tax base and take a serious re- look at wealth related taxes, especially property taxes and capital gains tax, to create a fairer society and bring SL on par or closer with other countries in Asia and the world. The natural question for the GoSL is to ask, ” if someone is not in the tax net, where would that person/entity park/invest those extra funds?” The answer is often in real estate (land, apartments etc.) and jewellery, stocks etc., to a lesser extent. So, it makes sense to tax property (worth over Rs. 30 Mn or so) at a higher rate.

Let us look at or compare some taxes or tax rates in SL with other countries around the world to put things in perspective from the taxpayers’ or Individual citizens’ perspective. Remember, the principle of taxation is generally based on the “Residence” of the individual. If an individual resides in a country for more than 182 days in a tax year/calendar year, that individual comes under the tax jurisdiction of that location (In the case of an entity or corporate body where it’s incorporated). Also, tax avoidance (using loopholes, exemptions etc.) is legal, and tax evasion (not declaring all your income to the tax authority) is illegal in many jurisdictions, even a criminal offence in some countries.

To do a meaningful comparison among various countries, one has to consider different cost structures or Purchasing Power Parity (PPP) among countries. Roughly speaking, earnings of $1000 a month in Colombo can be compared to earnings of $3000/month in Dubai and approximately $ 4000/month in Melbourne or London. Exceptions to the rule do exist; such as even with high taxes and other cost of living conditions, it would be easier or affordable to have a decent vehicle in most countries other than in SL due to high import taxes on vehicles (which is admittedly an aspiration of many middle-class Lankans). On the other hand, in SL, it would be more affordable to have domestic help (i.e. nanny, cook, gardner, cleaner, driver etc.) than in those countries. I doubt those eager to migrate from SL to greener pastures of the developed world/West (mostly English-speaking western countries) take taxes in those countries into account when they decide to migrate.

Also, in a digital world where many jobs can be done remotely or online, and incomes can be derived from multiple sources and in multiple currencies, it is advisable to be in a low-tax jurisdiction (not to mention a low-cost location) which in turn help build wealth in the long run. Despite the recent tax increases in SL, I would argue that income tax in SL is still not high ($1000/Rs.350,000 monthly income is effectively taxed at 15% or Rs.52,000) compared to many developed countries (destinations for most SL migrants) and things like Property Taxes (Municipality Rates in SL) are still extremely low as they are not calculated on the market price of property including land value (in SL only the house or building is considered) like in most other countries.

Let us now consider some differences in taxes and their impact on Individual incomes, expenses, lifestyles and wealth using real-life examples and figures given below.If one earns $100,000 in London or Dubai, the person who lives in Dubai is $38,000 better off every year (than in the UK due to taxes), and over 10 years, this can translate into $500,000 extra accumulated savings (without counting the returns from investments etc.).

About six months ago, at the height of oil prices ($120 a barrel in the global market), the UK was selling a 95 Octane Liter at Sterling 2/Liter, and SL was selling the same product at Sterling 1/Liter (Rs.450/-). What do you reckon the difference is? Largely due to consumption taxes in the UK. A similar result if one considered a pint of beer (or most other consumer items) at a pub/mall in the UK and SL.

I have a friend in LA who pays $3,000 a month ($36,000/year) in Property Taxes on his $ 2mn property (garbage collection is an additional fee!!). This roughly works out to 1.7% of Property Tax (in most countries, Property Tax ranges between 0.3% to 2.5%) on the market value of the property every year. Some countries have a lower rate for inherited property or the primary property one lives in and a higher rate for any additional or Investment properties. Many other examples from all over the world can be given. I challenge the reader (who happens to own Property) in SL to calculate his Municipality rates as a percentage of the current market value of his/her property (including the land) and compare it with the above % range. An apartment in Colombo City which is worth Rs.100 Mn today, is paying only about Rs. 40,000 a year or 0.04% in Municipality Rates. In my case (an old, renovated House), it is only about 0.002% annually!!!!

Elon Musk (of Tesla, Twitter etc.) made some $ 11 bn in Capital Gains last year from selling Tesla shares while still a resident of California. The CGT on that was 50%!!! (37% Federal CGT and 13% CA State CGT). In the Colombo Stock Market, a similar transaction generating even billions of Rupees in Capital Gains for an Investor will attract zero CGT from the GoSL!!! By the way Mr Musk has since moved to Texas, where the State CGT is zero.

NHS Consultant Doctor in the UK who earns Sterling 150K to 170K a year pays upwards of 40% in Income Taxes, not to mention the high indirect Consumption/Sales Taxes, Property Taxes etc., as demonstrated above. A similar situation exists in any other developed country like Australia or Canada. You can ask a doctor/lawyer friend of yours in SL who has a successful private practice how much (%) of the actual earnings they pay in taxes. Or simply look at their lifestyles, and you might get the answer.

In Japan, Inheritance Taxes can go as high as 60% of the Wealth transferred to the next generation. In UK, it can range from 20-40%. SL has no such thing as Inheritance Tax (it was abolished in the 80s).

These are some of the real-life, actual examples that came to my mind. The big difference lies in income related taxes (poor/narrow tax base as well as lower rates), Capital Gains Tax and Property Taxes. Compare/contrast any number of jurisdictions or compare the SL situation with Dubai and a developed country such as the US, UK or Australia (favourite destinations for SL migrants) to highlight the impact of taxes on the standard of living as well as what one can potentially save/invest in building long term wealth. Artificial Intelligence-assisted ChatGPT will quickly do a better job in comparing these figures and rates. The following matrix will give a quick evaluation of the pros and cons of each location.

In conclusion/summary, the general thrust of my argument is as follows;

At a macro level (from the GoSL perspective) application of taxation principles and efficiency of Income Tax collection in SL needs a radical rethink and overhaul to increase the overall tax collection from the current 8% of GDP to at least 18% without hurting the lower and middle income/wealth groups. This should be done by shifting the tax focus from consumption based taxation to wealth based taxation and widening the Income Tax base so that no one (especially in the high-income groups) escapes the income tax net. Public trust in the government (with responsible handling/spending of tax money) must be restored.

Taxes in SL are significantly lower than in developed countries, but a place like Dubai, where there are few or no taxes but high-quality public infrastructure and services, offer the best of both worlds or takes the top spot.

There is a noticeable and growing global trend where many individuals (including many retirees) in high-cost/high taxes Countries seek to relocate to other low-cost, low taxes countries/locations such as Portugal, Indonesia, Thailand, Peurto Rico, Panama, Mexico etc. etc. (many of these countries now offer long term Visa schemes) precisely to enjoy a better quality of life/standard of living while enjoying warmer weather/beaches etc. The emerging Digital Economy and the opportunities it represents make such movements (for individuals with the right skills) and aspirations increasingly achievable (many countries now offer digital nomad visa schemes, even permanent residency visas etc.). For Sri Lanka as a country, this trend may be an opportunity to counter or somewhat reverse/mitigate the effects of the brain drain that is taking place.

Sri Lankans understandably migrating to the West (Australia, Canada, EU, UK, USA etc.) hoping for a better life or better standard of living may often be entertaining a misplaced dream. Working 10-20 years in the tax-free Middle East may be a far better option. If one pays attention to legally avoiding (not evading) high taxes/tax liability and opportunities they present to increase one’s savings over time and direct those savings to Investments with decent returns (i.e. create wealth), one can look forward to a comfortable and early retirement in any number of places (or in your home country/country of your birth where you are a first-class citizen) that offer residence to individuals with some accumulated wealth.



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Rebuilding Sri Lanka Through Inclusive Governance

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Management Committee of the 'Rebuilding Sri Lanka' Fund Appointed with Representatives from the Public and Private Sectors - PMD

In the immediate aftermath of Cyclone Ditwah, the government has moved swiftly to establish a Presidential Task Force for Rebuilding Sri Lanka with a core committee to assess requirements, set priorities, allocate resources and raise and disburse funds. Public reaction, however, has focused on the committee’s problematic composition. All eleven committee members are men, and all non-government seats are held by business personalities with no known expertise in complex national development projects, disaster management and addressing the needs of vulnerable populations. They belong to the top echelon of Sri Lanka’s private sector which has been making extraordinary profits. The government has been urged by civil society groups to reconsider the role and purpose of this task force and reconstitute it to be more representative of the country and its multiple  needs.

 The group of high-powered businessmen initially appointed might greatly help mobilise funds from corporates and international donors, but this group may be ill equipped to determine priorities and oversee disbursement and spending. It would be necessary to separate fundraising, fund oversight and spending prioritisation, given the different capabilities and considerations required for each. International experience in post disaster recovery shows that inclusive and representative structures are more likely to produce outcomes that are equitable, efficient and publicly accepted. Civil society, for instance, brings knowledge rooted in communities, experience in working with vulnerable groups and a capacity to question assumptions that may otherwise go unchallenged.

 A positive and important development is that the government has been responsive to these criticisms and has invited at least one civil society representative to join the Rebuilding Sri Lanka committee. This decision deserves to be taken seriously and responded to positively by civil society which needs to call for more representation rather than a single representative.  Such a demand would reflect an understanding that rebuilding after a national disaster cannot be undertaken by the state and the business community alone. The inclusion of civil society will strengthen transparency and public confidence, particularly at a moment when trust in institutions remains fragile. While one appointment does not in itself ensure inclusive governance, it opens the door to a more participatory approach that needs to be expanded and institutionalised.

Costly Exclusions

 Going  down the road of history, the absence of inclusion in government policymaking has cost the country dearly. The exclusion of others, not of one’s own community or political party, started at the very dawn of Independence in 1948. The Father of the Nation, D S Senanayake, led his government to exclude the Malaiyaha Tamil community by depriving them of their citizenship rights. Eight years later, in 1956, the Oxford educated S W R D Bandaranaike effectively excluded the Tamil speaking people from the government by making Sinhala the sole official language. These early decisions normalised exclusion as a tool of governance rather than accommodation and paved the way for seven decades of political conflict and three decades of internal war.

Exclusion has also taken place virulently on a political party basis. Both of Sri Lanka’s post Independence constitutions were decided on by the government alone. The opposition political parties voted against the new constitutions of 1972 and 1977 because they had been excluded from participating in their design. The proposals they had made were not accepted. The basic law of the country was never forged by consensus. This legacy continues to shape adversarial politics and institutional fragility. The exclusion of other communities and political parties from decision making has led to frequent reversals of government policy. Whether in education or economic regulation or foreign policy, what one government has done the successor government has undone.

 Sri Lanka’s poor performance in securing the foreign investment necessary for rapid economic growth can be attributed to this factor in the main. Policy instability is not simply an economic problem but a political one rooted in narrow ownership of power. In 2022, when the people went on to the streets to protest against the government and caused it to fall, they demanded system change in which their primary focus was corruption, which had reached very high levels both literally and figuratively. The focus on corruption, as being done by the government at present, has two beneficial impacts for the government. The first is that it ensures that a minimum of resources will be wasted so that the maximum may be used for the people’s welfare.

Second Benefit

 The second benefit is that by focusing on the crime of corruption, the government can disable many leaders in the opposition. The more opposition leaders who are behind bars on charges of corruption, the less competition the government faces. Yet these gains do not substitute for the deeper requirement of inclusive governance. The present government seems to have identified corruption as the problem it will emphasise. However, reducing or eliminating corruption by itself is not going to lead to rapid economic development. Corruption is not the sole reason for the absence of economic growth. The most important factor in rapid economic growth is to have government policies that are not reversed every time a new government comes to power.

 For Sri Lanka to make the transition to self-sustaining and rapid economic development, it is necessary that the economic policies followed today are not reversed tomorrow. The best way to ensure continuity of policy is to be inclusive in governance. Instead of excluding those in the opposition, the mainstream opposition in particular needs to be included. In terms of system change, the government has scored high with regard to corruption. There is a general feeling that corruption in the country is much reduced compared to the past. However, with regard to inclusion the government needs to demonstrate more commitment. This was evident in the initial choice of cabinet ministers, who were nearly all men from the majority ethnic community. Important committees it formed, including the Presidential Task Force for a Clean Sri Lanka and the Rebuilding Sri Lanka Task Force, also failed at first to reflect the diversity of the country.

 In a multi ethnic and multi religious society like Sri Lanka, inclusivity is not merely symbolic. It is essential for addressing diverse perspectives and fostering mutual understanding. It is important to have members of the Tamil, Muslim and other minority communities, and women who are 52 percent of the population, appointed to important decision making bodies, especially those tasked with national recovery. Without such representation, the risk is that the very communities most affected by the crisis will remain unheard, and old grievances will be reproduced in new forms. The invitation extended to civil society to participate in the Rebuilding Sri Lanka Task Force is an important beginning. Whether it becomes a turning point will depend on whether the government chooses to make inclusion a principle of governance rather than treat it as a show of concession made under pressure.

by Jehan Perera

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Reservoir operation and flooding

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Floods caused by Cyclone Ditwah

Former Director General of Irrigation, G.T. Dharmasena, in an article, titled “Revival of Innovative systems for reservoir operation and flood forecasting” in The Island of 17 December, 2025, starts out by stating:

“Most reservoirs in Sri Lanka are agriculture and hydropower dominated. Reservoir operators are often unwilling to acknowledge the flood detention capability of major reservoirs during the onset of monsoons. Deviating from the traditional priority for food production and hydropower development, it is time to reorient the operational approach of major reservoirs operators under extreme events, where flood control becomes a vital function. While admitting that total elimination of flood impacts is not technically feasible, the impacts can be reduced by efficient operation of reservoirs and effective early warning systems”.

Addressing the question often raised by the public as to “Why is flooding more prominent downstream of reservoirs compared to the period before they were built,” Mr. Dharmasena cites the following instances: “For instance, why do (sic) Magama in Tissamaharama face floods threats after the construction of the massive Kirindi Oya reservoir? Similarly, why does Ambalantota flood after the construction of Udawalawe Reservoir? Furthermore, why is Molkawa, in the Kalutara District area, getting flooded so often after the construction of Kukule reservoir”?

“These situations exist in several other river basins, too. Engineers must, therefore, be mindful of the need to strictly control the operation of the reservoir gates by their field staff. (Since) “The actual field situation can sometimes deviate significantly from the theoretical technology… it is necessary to examine whether gate operators are strictly adhering to the operational guidelines, as gate operation currently relies too much on the discretion of the operator at the site”.

COMMENT

For Mr. Dharmasena to bring to the attention of the public that “gate operation currently relies too much on the discretion of the operator at the site”, is being disingenuous, after accepting flooding as a way of life for ALL major reservoirs for decades and not doing much about it. As far as the public is concerned, their expectation is that the Institution responsible for Reservoir Management should, not only develop the necessary guidelines to address flooding but also ensure that they are strictly administered by those responsible, without leaving it to the arbitrary discretion of field staff. This exercise should be reviewed annually after each monsoon, if lives are to be saved and livelihoods are to be sustained.

IMPACT of GATE OPERATION on FLOODING

According to Mr. Dhamasena, “Major reservoir spillways are designed for very high return periods… If the spillway gates are opened fully when reservoir is at full capacity, this can produce an artificial flood of a very large magnitude… Therefore, reservoir operators must be mindful in this regard to avoid any artificial flood creation” (Ibid). Continuing, he states: “In reality reservoir spillways are often designed for the sole safety of the reservoir structure, often compromising the safety of the downstream population. This design concept was promoted by foreign agencies in recent times to safeguard their investment for dams. Consequently, the discharge capacities of these spill gates significantly exceed the natural carrying capacity of river(s) downstream” (Ibid).

COMMENT

The design concept where priority is given to the “sole safety of the structure” that causes the discharge capacity of spill gates to “significantly exceed” the carrying capacity of the river is not limited to foreign agencies. Such concepts are also adopted by local designers as well, judging from the fact that flooding is accepted as an inevitable feature of reservoirs. Since design concepts in their current form lack concern for serious destructive consequences downstream and, therefore, unacceptable, it is imperative that the Government mandates that current design criteria are revisited as a critical part of the restoration programme.

CONNECTIVITY BETWEEN GATE OPENINGS and SAFETY MEASURES

It is only after the devastation of historic proportions left behind by Cyclone Ditwah that the Public is aware that major reservoirs are designed with spill gate openings to protect the safety of the structure without factoring in the consequences downstream, such as the safety of the population is an unacceptable proposition. The Institution or Institutions associated with the design have a responsibility not only to inform but also work together with Institutions such as Disaster Management and any others responsible for the consequences downstream, so that they could prepare for what is to follow.

Without working in isolation and without limiting it only to, informing related Institutions, the need is for Institutions that design reservoirs to work as a team with Forecasting and Disaster Management and develop operational frameworks that should be institutionalised and approved by the Cabinet of Ministers. The need is to recognize that without connectivity between spill gate openings and safety measures downstream, catastrophes downstream are bound to recur.

Therefore, the mandate for dam designers and those responsible for disaster management and forecasting should be for them to jointly establish guidelines relating to what safety measures are to be adopted for varying degrees of spill gate openings. For instance, the carrying capacity of the river should relate with a specific openinig of the spill gate. Another specific opening is required when the population should be compelled to move to high ground. The process should continue until the spill gate opening is such that it warrants the population to be evacuated. This relationship could also be established by relating the spill gate openings to the width of the river downstream.

The measures recommended above should be backed up by the judicious use of the land within the flood plain of reservoirs for “DRY DAMS” with sufficient capacity to intercept part of the spill gate discharge from which excess water could be released within the carrying capacity of the river. By relating the capacity of the DRY DAM to the spill gate opening, a degree of safety could be established. However, since the practice of demarcating flood plains is not taken seriously by the Institution concerned, the Government should introduce a Bill that such demarcations are made mandatory as part of State Land in the design and operation of reservoirs. Adopting such a practice would not only contribute significantly to control flooding, but also save lives by not permitting settlement but permitting agricultural activities only within these zones. Furthermore, the creation of an intermediate zone to contain excess flood waters would not tax the safety measures to the extent it would in the absence of such a safety net.

CONCLUSION

Perhaps, the towns of Kotmale and Gampola suffered severe flooding and loss of life because the opening of spill gates to release the unprecedented volumes of water from Cyclone Ditwah, was warranted by the need to ensure the safety of Kotmale and Upper Kotmale Dams.

This and other similar disasters bring into focus the connectivity that exists between forecasting, operation of spill gates, flooding and disaster management. Therefore, it is imperative that the government introduce the much-needed legislative and executive measures to ensure that the agencies associated with these disciplines develop a common operational framework to mitigate flooding and its destructive consequences. A critical feature of such a framework should be the demarcation of the flood plain, and decree that land within the flood plain is a zone set aside for DRY DAMS, planted with trees and free of human settlements, other than for agricultural purposes. In addition, the mandate of such a framework should establish for each river basin the relationship between the degree to which spill gates are opened with levels of flooding and appropriate safety measures.

The government should insist that associated Agencies identify and conduct a pilot project to ascertain the efficacy of the recommendations cited above and if need be, modify it accordingly, so that downstream physical features that are unique to each river basin are taken into account and made an integral feature of reservoir design. Even if such restrictions downstream limit the capacities to store spill gate discharges, it has to be appreciated that providing such facilities within the flood plain to any degree would mitigate the destructive consequences of the flooding.

By Neville Ladduwahetty

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Listening to the Language of Shells

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The ocean rarely raises its voice. Instead, it leaves behind signs — subtle, intricate and enduring — for those willing to observe closely. Along Sri Lanka’s shores, these signs often appear in the form of seashells: spiralled, ridged, polished by waves, carrying within them the quiet history of marine life. For Marine Naturalist Dr. Malik Fernando, these shells are not souvenirs of the sea but storytellers, bearing witness to ecological change, resilience and loss.

“Seashells are among the most eloquent narrators of the ocean’s condition,” Dr. Fernando told The Island. “They are biological archives. If you know how to read them, they reveal the story of our seas, past and present.”

A long-standing marine conservationist and a member of the Marine Subcommittee of the Wildlife & Nature Protection Society (WNPS), Dr. Fernando has dedicated much of his life to understanding and protecting Sri Lanka’s marine ecosystems. While charismatic megafauna often dominate conservation discourse, he has consistently drawn attention to less celebrated but equally vital marine organisms — particularly molluscs, whose shells are integral to coastal and reef ecosystems.

“Shells are often admired for their beauty, but rarely for their function,” he said. “They are homes, shields and structural components of marine habitats. When shell-bearing organisms decline, it destabilises entire food webs.”

Sri Lanka’s geographical identity as an island nation, Dr. Fernando says, is paradoxically underrepresented in national conservation priorities. “We speak passionately about forests and wildlife on land, but our relationship with the ocean remains largely extractive,” he noted. “We fish, mine sand, build along the coast and pollute, yet fail to pause and ask how much the sea can endure.”

Through his work with the WNPS Marine Subcommittee, Dr. Fernando has been at the forefront of advocating for science-led marine policy and integrated coastal management. He stressed that fragmented governance and weak enforcement continue to undermine marine protection efforts. “The ocean does not recognise administrative boundaries,” he said. “But unfortunately, our policies often do.”

He believes that one of the greatest challenges facing marine conservation in Sri Lanka is invisibility. “What happens underwater is out of sight, and therefore out of mind,” he said. “Coral bleaching, mollusc depletion, habitat destruction — these crises unfold silently. By the time the impacts reach the shore, it is often too late.”

Seashells, in this context, become messengers. Changes in shell thickness, size and abundance, Dr. Fernando explained, can signal shifts in ocean chemistry, rising temperatures and increasing acidity — all linked to climate change. “Ocean acidification weakens shells,” he said. “It is a chemical reality with biological consequences. When shells grow thinner, organisms become more vulnerable, and ecosystems less stable.”

Climate change, he warned, is no longer a distant threat but an active force reshaping Sri Lanka’s marine environment. “We are already witnessing altered breeding cycles, migration patterns and species distribution,” he said. “Marine life is responding rapidly. The question is whether humans will respond wisely.”

Despite the gravity of these challenges, Dr. Fernando remains an advocate of hope rooted in knowledge. He believes public awareness and education are essential to reversing marine degradation. “You cannot expect people to protect what they do not understand,” he said. “Marine literacy must begin early — in schools, communities and through public storytelling.”

It is this belief that has driven his involvement in initiatives that use visual narratives to communicate marine science to broader audiences. According to Dr. Fernando, imagery, art and heritage-based storytelling can evoke emotional connections that data alone cannot. “A well-composed image of a shell can inspire curiosity,” he said. “Curiosity leads to respect, and respect to protection.”

Shells, he added, also hold cultural and historical significance in Sri Lanka, having been used for ornamentation, ritual objects and trade for centuries. “They connect nature and culture,” he said. “By celebrating shells, we are also honouring coastal communities whose lives have long been intertwined with the sea.”

However, Dr. Fernando cautioned against romanticising the ocean without acknowledging responsibility. “Celebration must go hand in hand with conservation,” he said. “Otherwise, we risk turning heritage into exploitation.”

He was particularly critical of unregulated shell collection and commercialisation. “What seems harmless — picking up shells — can have cumulative impacts,” he said. “When multiplied across thousands of visitors, it becomes extraction.”

As Sri Lanka continues to promote coastal tourism, Dr. Fernando emphasised the need for sustainability frameworks that prioritise ecosystem health. “Tourism must not come at the cost of the very environments it depends on,” he said. “Marine conservation is not anti-development; it is pro-future.”

Dr. Malik Fernando

Reflecting on his decades-long engagement with the sea, Dr. Fernando described marine conservation as both a scientific pursuit and a moral obligation. “The ocean has given us food, livelihoods, climate regulation and beauty,” he said. “Protecting it is not an act of charity; it is an act of responsibility.”

He called for stronger collaboration between scientists, policymakers, civil society and the private sector. “No single entity can safeguard the ocean alone,” he said. “Conservation requires collective stewardship.”

Yet, amid concern, Dr. Fernando expressed cautious optimism. “Sri Lanka still has immense marine wealth,” he said. “Our reefs, seagrass beds and coastal waters are resilient, if given a chance.”

Standing at the edge of the sea, shells scattered along the sand, one is reminded that the ocean does not shout its warnings. It leaves behind clues — delicate, enduring, easily overlooked. For Dr. Malik Fernando, those clues demand attention.

“The sea is constantly communicating,” he said. “In shells, in currents, in changing patterns of life. The real question is whether we, as a society, are finally prepared to listen — and to act before silence replaces the story.”

 

By Ifham Nizam

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