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Is Tax a Responsibility or a Burden? Part II

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A critical policy misstep by the administration of President Gotabaya Rajapaksa was the substantial reduction in tax rates in late 2019, which significantly eroded government revenue. This drastic contraction in the fiscal base severely undermined public finance sustainability and contributed to Sri Lanka’s deepening fiscal and economic crisis in the years that followed.

The intended purpose of these series of major tax cuts aimed at boosting the economy, including slashing the VAT rate from 15% to 8% and reducing corporate and personal income taxes. Several other taxes—such as the PAYE tax, Nation Building Tax, Economic Service Charge, and Withholding Tax—were also abolished. While these measures were intended to encourage investment and ease the tax burden, they led to a sharp drop in government revenue, with total tax income falling by nearly 50% in 2020. Experts estimate that the country lost between Rs. 560 billion to Rs. 700 billion due to these cuts, severely weakening the government’s ability to fund public services and manage the economy.

Speechless NPP/JVP/AKD

Fortunately, the current government did not follow through on its election promise to remove taxes on essential goods such as food, medicine, and education-related items. Upon assuming office, they appear to have realised—albeit belatedly—that such a policy is neither fiscally practical nor compatible with the country’s economic realities. Moreover, adherence to International Monetary Fund (IMF) commitments and fiscal consolidation targets has likely influenced this course correction, reinforcing the need to maintain at least a minimal tax base on essential commodities.

Even the stalwarts of the National People’s Power (NPP), led by the JVP, are often left speechless when questioned by journalists about the feasibility of their campaign promises, particularly those lacking fiscal credibility. Similar to their eventual admission of responsibility for the 1988/89 insurrection and related violence, they now lack the courage to acknowledge their latest failure. After coming to power, they realised that the promises they made were neither practical nor sustainable—but instead of admitting their mistake, they continue to avoid accountability.

They also boast that they didn’t fail in six months as critics had predicted, but the truth is they would have undoubtedly collapsed had they kept the promises they made during the election. Their survival today is largely due to adopting centre-right economic policies—ironically, a complete departure from their own political ideology.

How Are Taxes Collected and Who’s Responsible?

The main agency responsible for collecting taxes in Sri Lanka is the Inland Revenue Department (IRD). They handle everything from registering taxpayers, to processing tax returns, and making sure that tax payments are made on time. The IRD also educates the public on how to comply with tax laws.

Alongside the IRD, other departments like Customs and Excise collect taxes on imported goods, fuel, alcohol, and tobacco products. These agencies work together to ensure the government receives revenue from different sources.

If you earn an income from an employment, rental properties, interest from fixed income earning securities such as fixed deposits/government bonds or run a business, it’s mandatory to register as a taxpayer. This involves submitting personal or business details to the IRD and receiving a tax identification number (TIN). Once registered, taxpayers must file returns (details of revenue and expenses) regularly, reporting their income and calculating the tax they owe.

However, many people find this process confusing, which is why the IRD runs educational programmes to help. For example, “Tax Week” is a special initiative where seminars, tax clinics, and registration drives are held to guide taxpayers through the process.

Challenges in Tax Collection

Collecting taxes isn’t always easy. Some taxpayers don’t fully understand their obligations, while others try to avoid paying taxes illegally. The IRD faces the difficult job of encouraging voluntary compliance while also enforcing penalties on defaulters.

To improve tax collection, authorities are investing in technology like online filing systems and digital payment options. These tools make it easier and faster for taxpayers to meet their obligations.

Efficient tax collection ensures that the government has the funds needed to deliver services and invest in development projects. When taxes are collected fairly and effectively, it builds trust between the public and the government.

Costs, Benefits, and Challenges of Collecting Taxes

It is very important to balance between spending money on tax collection and the revenue it generates. Collecting taxes might seem like a simple process — you pay, the government gets money. But behind the scenes, tax collection is a complex and costly operation. we’ll see how much it costs to collect taxes, why it’s worth it, and the challenges that come with the job.

Running a tax system isn’t free. The government spends money on staff, offices, technology, and systems to register taxpayers, process returns and enforce laws. There are also costs related to educating the public, handling disputes, and tracking down people who try to avoid taxes.

For instance, the Inland Revenue Department (IRD) of Sri Lanka has invested in digital platforms aimed at simplifying tax filing and minimising errors. Although these technological upgrades require significant upfront expenditure, they are intended to streamline processes and generate long-term cost savings. However, the full benefits of these investments have yet to materialise.

Balancing Cost of Administration/Tax Collection and Tax Revenue

A key challenge for tax authorities is balancing the cost of collecting taxes with the amount of revenue brought in. If it costs too much to collect taxes, it can reduce the net benefit to the government and society.

In some advanced countries like New Zealand, the tax collection system is known for its efficiency. The New Zealand Inland Revenue Department uses a mix of technology, clear communication, and fairness to keep costs low while maximizing revenue.

Despite the costs, effective tax collection is essential. It funds everything from hospitals and schools to roads and social welfare. More importantly, when people see taxes are collected fairly and efficiently, they are more likely to comply voluntarily. This voluntary compliance reduces enforcement costs and helps build trust between the government and citizens.

Tax authorities face ongoing challenges such as tax evasion, avoidance, and the complexity of tax laws. Educating taxpayers and simplifying tax processes are crucial steps in overcoming these problems. Not only is the transparency and fairness of tax law essential, but equally important is the way these principles are manifested in practice, as both are crucial for fostering taxpayer compliance and public trust. Therefore, we’ll look at recent cases of tax evasion and what they mean for Sri Lanka.

Why Fairness Matters

When it comes to taxes, fairness is one of the most important concerns for citizens. People want to know that everyone pays their fair share — and that the rules apply equally to all. But what exactly does fairness mean in taxation, and why does it matter?

A tax system is fair when it treats taxpayers equally and applies the law consistently. Fairness builds trust between the public and the government. When people believe the tax system is fair, they are more willing to pay their taxes voluntarily. On the other hand, if they think others are cheating or getting special treatment, compliance drops, and the government loses revenue.

Tax Evasion vs. Tax Avoidance

Many people confuse tax evasion with tax avoidance. Tax evasion is illegal — it means deliberately hiding income or falsifying information to pay less tax. Tax avoidance, on the other hand, uses legal methods to reduce tax liability, often by exploiting loopholes, treated as a legal way of “tax avoidance”, unethical though.

Until recently, Sri Lanka considered tax avoidance legal, while evasion was punishable by law. However, countries like New Zealand never treated aggressive tax avoidance as legal, closing loopholes through laws like the General Anti-Avoidance Rule (GAAR) to ensure fairness.

Recent Cases Highlighting the Importance of Fairness

Sri Lanka has witnessed a rise in high-profile tax evasion cases, underscoring the need for stronger enforcement mechanisms and clear legal frameworks to uphold fairness and protect compliant taxpayers. Notable cases include Randeniya Distilleries, fined Rs. 1.35 billion for deliberate tax avoidance, and W.M. Mendis & Co. Ltd., held liable for Rs. 3.55 billion in unpaid taxes, highlighting institutional efforts to curb evasion. However, the current campaign lacks robust enforcement strategies, risking reduced credibility if legal consequences are not consistently applied.

In contrast, New Zealand’s Inland Revenue Department exemplifies a balanced approach by integrating education with data-driven enforcement. Key legal precedents, such as Frucor Suntory (2022) and Penny and Hooper (2011), reaffirm the courts’ stance against tax avoidance schemes that undermine the intent of tax law. These cases demonstrate how transparent laws, and credible enforcement can foster compliance and trust in the tax system.

These cases illustrate New Zealand’s robust legal framework that deters tax avoidance through clear jurisprudence and the application of General Anti-Avoidance Rules (GAAR).

Learning from New Zealand

New Zealand’s tax system is often praised for its transparent, fair approach. The Inland Revenue Department takes a firm stance against both evasion and aggressive avoidance. Public education and consistent enforcement have helped maintain a high level of compliance and trust.

To improve tax fairness, Sri Lanka needs to update laws, increase transparency, and enhance taxpayer education. Fair application of tax law not only boosts revenue but also strengthens public confidence in the system.

The views and opinions expressed in this article are solely those of the author and do not necessarily reflect the official policy or position of the institution he works for. He can be contacted at saliya.a@slit.lk and www.researcher.com)



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When floods strike: How nations keep food on the table

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Floods in Colombo. Image couretesy WB

Insights from global adaptation strategies

Sri Lanka has been heavily affected by floods, and extreme flooding is rapidly becoming one of the most disruptive climate hazards worldwide. The consequences extend far beyond damaged infrastructure and displaced communities. The food systems and supply networks are among the hardest hit. Floods disrupt food systems through multiple pathways. Croplands are submerged, livestock are lost, and soils become degraded due to erosion or sediment deposition. Infrastructural facilities like roads, bridges, retail shops, storage warehouses, and sales centres are damaged or rendered inaccessible. Without functioning food supply networks, even unaffected food-producing regions struggle to continue daily lives in such disasters. Poor households, particularly those dependent on farming or informal rural economies, face sharp food price increases and income loss, increasing vulnerability and food insecurity.

Many countries now recognie that traditional emergency responses alone are no longer enough. Instead, they are adopting a combination of short-term stabilisation measures and long-term strategies to strengthen food supply chains against recurrent floods. The most common immediate response is the provision of emergency food and cash assistance. Governments, the World Food Programme, and other humanitarian organisations often deliver food, ready-to-eat rations, livestock feed, and livelihood support to affected communities.

Alongside these immediate measures, some nations are implementing long-term strategic actions. These include technology- and data-driven approaches to improve flood preparedness. Early warning systems, using satellite data, hydrological models, and advanced weather forecasting, allow farmers and supply chain operators to prepare for potential disruptions. Digital platforms provide market intelligence, logistics updates, and risk notifications to producers, wholesalers, and transporters. This article highlights examples of such strategies from countries that experience frequent flooding.

China: Grain Reserves and Strategic Preparedness

China maintains a large strategic grain reserve system for rice, wheat, and maize; managed by NFSRA-National Food and Strategic Reserves Administration and Sinograin (China Grain Reserves Corporation (Sinograin Group), funded by the Chinese government, that underpins national food security and enables macro-control of markets during supply shocks. Moreover, improvements in supply chain digitization and hydrological monitoring, the country has strengthened its ability to maintain stable food availability during extreme weather events.

Bangladesh: Turning Vulnerability into Resilience

In recent years, Bangladesh has stood out as one of the world’s most flood-exposed countries, yet it has successfully turned vulnerability into adaptive resilience. Floating agriculture, flood-tolerant rice varieties, and community-run grain reserves now help stabilise food supplies when farmland is submerged. Investments in early-warning systems and river-basin management have further reduced crop losses and protected rural livelihoods.

Netherlands, Japan: High-Tech Models of Flood Resilience

The Netherlands offers a highly technical model. After catastrophic flooding in 1953, the country completely redesigned its water governance approach. Farmland is protected behind sea barriers, rivers are carefully controlled, and land-use zoning is adaptive. Vertical farming and climate-controlled greenhouses ensure year-round food production, even during extreme events. Japan provides another example of diversified flood resilience. Following repeated typhoon-induced floods, the country shifted toward protected agriculture, insurance-backed farming, and automated logistics systems. Cold storage networks and digital supply tracking ensure that food continues to reach consumers, even when roads are cut off. While these strategies require significant capital and investment, their gradual implementation provides substantial long-term benefits.

Pakistan, Thailand, Indonesia, and Vietnam: Reform in Response to Recurrent Floods

In contrast, Pakistan and Thailand illustrate both the consequences of climate vulnerability and the benefits of proactive reform. The 2022 floods in Pakistan submerged about one-third of the country, destroying crops and disrupting trade networks. In response, the country has placed greater emphasis on climate-resilient farming, water governance reforms, and satellite-based crop monitoring. Pakistan as well as India is promoting crop diversification and adjusting planting schedules to help farmers avoid the peak monsoon flood periods.

Thailand has invested in flood zoning and improved farm infrastructure that keep markets supplied even during severe flooding. Meanwhile, Indonesia and Vietnam are actively advancing flood-adapted land-use planning and climate-resilient agriculture. For instance, In Vietnam’s Mekong Delta, pilot projects integrate flood-risk mapping, adaptive cropping strategies, and ecosystem-based approaches to reduce vulnerability in agricultural and distribution areas. In Indonesia, government-supported initiatives and regional projects are strengthening flood-risk-informed spatial planning, adaptive farming practices, and community-based water management to improve resilience in flood-prone regions. (See Figure 1)

The Global Lesson: Resilience Requires Early Investment

The global evidence is clear: countries that invest early in climate-adaptive agriculture and resilient logistics are better able to feed their populations, even during extreme floods. Building a resilient future depends not only on how we grow food but also on how we protect, store, and transport it. Strengthening infrastructure is therefore central to stabilising food supply chains while maintaining food quality, even during prolonged disruptions. Resilient storage systems, regional grain reserves, efficient cold chains, improved farming infrastructure, and digital supply mapping help reduce panic buying, food waste, and price shocks after floods, while ensuring that production capacity remains secure.

Persistent Challenges

However, despite these advances, many flood-exposed countries still face significant challenges. Resources are often insufficient to upgrade infrastructure or support vulnerable rural populations. Institutional coordination across the agriculture, disaster management, transport, and environmental sectors remains weak. Moreover, the frequency and scale of climate-driven floods are exceeding the design limits of older disaster-planning frameworks. As a result, the gap between exposure and resilience continues to widen. These challenges are highly relevant to Sri Lanka as well and require deliberate, gradual efforts to phase them out.

The Role of International Trade and global markets

When domestic production falls in such situations, international trade serves as an important buffer. When domestic production is temporarily reduced, imports and regional trade flows can help stabilise food availability. Such examples are available from other countries. For instance, In October 2024, floods in Bangladesh reportedly destroyed about 1.1 million tonnes of rice. In response, the government moved to import large volumes of rice and allowed accelerated or private-sector imports of rice to stabilize supply and curb food price inflation. This demonstrates how, when domestic production fails, international trade/livestock/food imports (from trade partners) acted as a crucial buffer to ensure availability of staple food for the population. However, this approach relies on well-functioning global markets, strong diplomatic relationships, and adequate foreign exchange, making it less reliable for economically fragile nations. For example, importing frozen vegetables to Sri Lanka from other countries can help address supply shortages, but considerations such as affordability, proper storage and selling mechanisms, cooking guidance, and nutritional benefits are essential, especially when these foods are not widely familiar to local populations.

Marketing and Distribution Strategies during Floods

Ensuring that food reaches consumers during floods requires innovative marketing and distribution strategies that address both supply- and demand-side challenges. Short-term interventions often include direct cash or food transfers, mobile markets, and temporary distribution centres in areas where conventional marketplaces become inaccessible. Price stabilisation measures, such as temporary caps or subsidies on staple foods, help prevent sharp inflation and protect vulnerable households. Awareness campaigns also play a role by educating consumers on safe storage, cooking methods, and the nutritional value of unfamiliar imported items, helping sustain effective demand.

Some countries have integrated technology to support these efforts; in this regard, adaptive supply chain strategies are increasingly used. Digital platforms provide farmers, wholesalers, and retailers with real-time market information, logistics updates, and flood-risk alerts, enabling them to reroute deliveries or adjust production schedules. Diversified delivery routes, using alternative roads, river transport, drones, or mobile cold-storage units, have proven essential for maintaining the flow of perishable goods such as vegetables, dairy, and frozen products. A notable example is Japan, where automated logistics systems and advanced cold-storage networks help keep supermarkets stocked even during severe typhoon-induced flooding.

The Importance of Research, Coordination, and Long-Term Commitment

Global experience also shows that research and development, strong institutional coordination, and sustained national commitment are fundamental pillars of flood-resilient food systems. Countries that have successfully reduced the impacts of recurrent floods consistently invest in agricultural innovation, cross-sector collaboration, and long-term planning.

Awareness Leads to Preparedness

As the summary, global evidence shows that countries that act early, plan strategically, and invest in resilience can protect both people and food systems. As Sri Lanka considers long-term strategies for food security under climate change, learning from flood-affected nations can help guide policy, planning, and public understanding. Awareness is the first step which preparedness must follow. These international experiences offer valuable lessons on how to protect food systems through proactive planning and integrated actions.

(Premaratne (BSc, MPhil, LLB) isSenior Lecturer in Agricultural Economics Department of Agricultural Systems, Faculty of Agriculture, Rajarata University. Views are personal.)

Key References·

Cabinet Secretariat, Government of Japan, 2021. Fundamental Plan for National Resilience – Food, Agriculture, Forestry and Fisheries / Logistics & Food Supply Chains. Tokyo: Cabinet Secretariat.

· Delta Programme Commissioner, 2022. Delta Programme 2023 (English – Print Version). The Hague: Netherlands Delta Programme.

· Hasanuddin University, 2025. ‘Sustainable resilience in flood-prone rice farming: adaptive strategies and risk-sharing around Tempe Lake, Indonesia’, Sustainability. Available at: https://www.mdpi.com/2071-1050/17/6/2456 [Accessed 3 December 2025].

· Mekong Urban Flood Resilience and Drainage Programme (TUEWAS), 2019–2021. Integrated urban flood and drainage planning for Mekong cities. TUEWAS / MRC initiative.

· Ministry of Agriculture and Rural Affairs, People’s Republic of China, 2025. ‘China’s summer grain procurement surpasses 50 mln tonnes’, English Ministry website, 4 July.

· National Food and Strategic Reserves Administration (China) 2024, ‘China purchases over 400 mln tonnes of grain in 2023’, GOV.cn, 9 January. Available at: https://english.www.gov.cn/archive/statistics/202401/09/content_WS659d1020c6d0868f4e8e2e46.html

· Pakistan: 2022 Floods Response Plan, 2022. United Nations / Government of Pakistan, UN Digital Library.

· Shigemitsu, M. & Gray, E., 2021. ‘Building the resilience of Japan’s agricultural sector to typhoons and heavy rain’, OECD Food, Agriculture and Fisheries Papers, No. 159. Paris: OECD Publishing.

· UNDP & GCF, 2023. Enhancing Climate Resilience in Thailand through Effective Water Management and Sustainable Agriculture (E WMSA): Project Factsheet. UNDP, Bangkok.

· United Nations Development Programme (UNDP), 2025. ‘Rice Bank revives hope in flood hit hill tracts, Bangladesh’, UNDP, 19 June.

· World Bank, 2022. ‘Bangladesh: World Bank supports food security and higher incomes of farmers vulnerable to climate change’, World Bank press release, 15 March.

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Can we forecast weather precisely?

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“Even the flap of a butterfly in one corner of the world could cause a cyclone in a distant location weeks later “Edward Lorenz - American mathematician and meteorologist.

Weather forecasts are useful. People attentively listen to them but complain that they go wrong or are not taken seriously. Forecasts today are more probabilistically reliable than decades ago. The advancement of atmospheric science, satellite imaging, radar maps and instantly updated databases has improved the art of predicting weather.

Yet can we predict weather patterns precisely? A branch of mathematics known as chaos theory says that weather can never be foretold with certainty.

The classical mechanics of Issac Newton governing the motion of all forms of matter, solid, liquid or gaseous, is a deterministic theory. If the initial conditions are known, the behaviour of the system at later instants of time can be precisely predicted. Based on this theory, occurrences of solar eclipses a century later have been predicted to an accuracy of minutes and seconds.

The thinking that the mechanical behaviour of systems in nature could always be accurately predicted based on their state at a previous instant of time was shaken by the work of the genius French Mathematician Henri Poincare (1864- 1902).

Eclipses are predicted with pinpoint accuracy based on analysis of a two-body system (Earth- Moon) governed by Newton’s laws. Poincare found that the equivalent problem of three astronomical bodies cannot be solved exactly – sometimes even the slightest variation of an initial condition yields a drastically different solution.

A profound conclusion was that the behaviour of physical systems governed by deterministic laws does not always allow practically meaningful predictions because even a minute unaccountable change of parameters leads to completely different results.

Until recent times, physicists overlooked Poincare’s work and continued to believe that the determinism of the laws of classical physics would allow them to analyse complex problems and derive future happenings, provided necessary computations are facilitated. When computers became available, the meteorologists conducted simulations aiming for accurate weather forecasting. The American mathematician Edward Lorenz, who turned into a reputed meteorologist, carried out such studies in the early 1960s, arrived at an unexpected result. His equations describing atmospheric dynamics demonstrated a strange behaviour. He found that even a minute change (even one part in a million) in initial parameters leads to a completely different weather pattern in the atmosphere. Lorenz announced his finding saying, A flap of a butterfly wing in one corner of the world could cause a cyclone in a far distant location weeks later! Lorenz’s work opened the way for the development branch of mathematics referred to as chaos theory – an expansion of the idea first disclosed by Henri Poincare.

We understand the dynamics of a cyclone as a giant whirlpool in the atmosphere, how it evolves and the conditions favourable for their origination. They are created as unpredictable thermodynamically favourable relaxation of instabilities in the atmosphere. The fundamental limitations dictated by chaos theory forbid accurate forecasting of the time and point of its appearance and the intensity. Once a cyclone forms, it can be tracked and the path of movement can be grossly ascertained by frequent observations. However, absolutely certain predictions are impossible.

A peculiarity of weather is that the chaotic nature of atmospheric dynamics does not permit ‘long – term’ forecasting with a high degree of certainty. The ‘long-term’ in this context, depending on situation, could be hours, days or weeks. Nonetheless, weather forecasts are invaluable for preparedness and avoiding unlikely, unfortunate events that might befall. A massive reaction to every unlikely event envisaged is also not warranted. Such an attitude leads to social chaos. The society far more complex than weather is heavily susceptible to chaotic phenomena.

by Prof. Kirthi Tennakone (ktenna@yahoo.co.uk)

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When the Waters Rise: Floods, Fear and the ancient survivors of Sri Lanka

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A fresh water tank as a Mugger habitat (Photo- Anslem de Silva)

The water came quietly at first, a steady rise along the riverbanks, familiar to communities who have lived beside Sri Lanka’s great waterways for generations. But within hours, these same rivers had swollen into raging, unpredictable forces. The Kelani Ganga overflowed. The Nilwala broke its margins. The Bentara, Kalu, and Mahaweli formed churning, chocolate-brown channels cutting through thousands of homes.

When the floods finally began to recede, villagers emerged to assess the damage, only to be confronted by another challenge: crocodiles. From Panadura’s back lanes to the suburbs of Colombo, and from the lagoons around Kalutara to the paddy fields of the dry zone, reports poured in of crocodiles resting on bunds, climbing over fences, or drifting silently into garden wells.

For many, these encounters were terrifying. But to Sri Lanka’s top herpetologists, the message was clear: this is what happens when climate extremes collide with shrinking habitats.

“Crocodiles are not invading us … we are invading floodplains”

Sri Lanka’s foremost crocodile expert, Dr. Anslem de Silva, Regional Chairman for South Asia and Iran of the IUCN/SSC Crocodile Specialist Group, has been studying crocodiles for over half a century. His warning is blunt.

“When rivers turn into violent torrents, crocodiles simply seek safety,” he says. “They avoid fast-moving water the same way humans do. During floods, they climb onto land or move into calm backwaters. People must understand this behaviour is natural, not aggressive.”

In the past week alone, Saltwater crocodiles have been sighted entering the Wellawatte Canal, drifting into the Panadura estuary, and appearing unexpectedly along Bolgoda Lake.

“Saltwater crocodiles often get washed out to sea during big floods,” Dr. de Silva explains. “Once the current weakens, they re-enter through the nearest lagoon or canal system. With rapid urbanisation along these waterways, these interactions are now far more visible.”

This clash between wildlife instinct and human expansion forms the backdrop of a crisis now unfolding across the island.

A conflict centuries old—now reshaped by climate change

Sri Lanka’s relationship with crocodiles is older than most of its kingdoms. The Cūḷavaṃsa describes armies halted by “flesh-eating crocodiles.” Ancient medical texts explain crocodile bite treatments. Fishermen and farmers around the Nilwala, Walawe, Maduganga, Batticaloa Lagoon, and Kalu Ganga have long accepted kimbula as part of their environment.

But the modern conflict has intensified dramatically.

A comprehensive countrywide survey by Dr. de Silva recorded 150 human–crocodile attacks, with 50 fatal, between 2008 and 2010. Over 52 percent occurred when people were bathing, and 83 percent of victims were men engaged in routine activities—washing, fishing, or walking along shallow margins.

Researchers consistently emphasise: most attacks happen not because crocodiles are unpredictable, but because humans underestimate them.

Yet this year’s flooding has magnified risks in new ways.

“Floods change everything” — Dr. Nimal D. Rathnayake

Herpetologist Dr. Nimal Rathnayake says the recent deluge cannot be understood in isolation.

“Floodwaters temporarily expand the crocodile’s world,” he says. “Areas people consider safe—paddy boundaries, footpaths, canal edges, abandoned land—suddenly become waterways.”

Once the water retreats, displaced crocodiles may end up in surprising places.

“We’ve documented crocodiles stranded in garden wells, drainage channels, unused culverts and even construction pits. These are not animals trying to attack. They are animals trying to survive.”

According to him, the real crisis is not the crocodile—it is the loss of wetlands, the destruction of natural river buffers, and the pollution of river systems.

“When you fill a marsh, block a canal, or replace vegetation with concrete, you force wildlife into narrower corridors. During floods, these become conflict hotspots.”

Arm attacked by a crocodile (Photo – Anslem de Silva)

The leg is the part of the body most often targeted. (Photo – Anslem de Silva)

Past research by the Crocodile Specialist Group shows that more than 300 crocodiles have been killed in retaliation or for meat over the past decade. Such killings spike after major floods, when fear and misunderstanding are highest.

“Not monsters—ecosystem engineers” — Suranjan Karunaratne

On social media, flood-displaced crocodiles often go viral as “rogue beasts.” But conservationist Suranjan Karunaratne, also of the IUCN/SSC Crocodile Specialist Group, says such narratives are misleading.

“Crocodiles are apex predators shaped by millions of years of evolution,” he says. “They are shy, intelligent animals. The problem is predictable human behaviour.”

In countless attack investigations, Karunaratne and colleagues found a repeated pattern: the Three Sames—the same place, the same time, the same activity.

“People use the same bathing spot every single day. Crocodiles watch, learn, and plan. They hunt with extraordinary patience. When an attack occurs, it’s rarely random. It is the culmination of observation.”

He stresses that crocodiles are indispensable to healthy wetlands. They: control destructive catfish populations, recycle nutrients, clean carcasses and diseased fish, maintain biodiversity, create drought refuges through burrows used by amphibians and reptiles.

“Removing crocodiles destroys an entire chain of ecological services. They are not expendable.”

Karunaratne notes that after the civil conflict, Mugger populations in the north rebounded—proof that crocodiles recover when given space, solitude, and habitat.

Nimal D. Rathnayake

Floods expose a neglected truth: CEEs save lives—if maintained In high-risk communities, Crocodile Exclusion Enclosures (CEEs) are often the only physical barrier between people and crocodiles. Built along riverbanks or tanks, these enclosures allow families to bathe, wash, and collect water safely.

Yet Dr. de Silva recounts a tragic incident along the Nilwala River where a girl was killed inside a poorly maintained enclosure. A rusted iron panel had created a hole just large enough for a crocodile to enter.

“CEEs are a life-saving intervention,” he says. “But they must be maintained. A neglected enclosure is worse than none at all.”

Despite their proven effectiveness, many CEEs remain abandoned, broken or unused.

Climate change is reshaping crocodile behaviour—and ours

Sri Lanka’s floods are no longer “cycles” as described in folklore. They are increasingly intense, unpredictable and climate-driven. The warming atmosphere delivers heavier rainfall in short bursts. Deforested hillsides and filled wetlands cannot absorb it.

Rivers swell rapidly and empty violently.

Crocodiles respond as they have always done: by moving to calmer water, by climbing onto land, by using drainage channels, by shifting between lagoons and canals, by following the shape of the water.

But human expansion has filled, blocked, or polluted these escape routes.

What once were crocodile flood refuges—marshes, mangroves, oxbow wetlands and abandoned river channels—are now housing schemes, fisheries, roads, and dumpsites.

Garbage, sand mining and invasive species worsen the crisis

The research contained in the uploaded reports paints a grim but accurate picture. Crocodiles are increasingly seen around garbage dumps, where invasive plants and waste accumulate. Polluted water attracts fish, which in turn draw crocodiles.

Excessive sand mining in river mouths and salinity intrusion expose crocodile nesting habitats. In some areas, agricultural chemicals contaminate wetlands beyond their natural capacity to recover.

In Borupana Ela, a short study found 29 Saltwater crocodiles killed in fishing gear within just 37 days.

Such numbers suggest a structural crisis—not a series of accidents.

Unplanned translocations: a dangerous human mistake

For years, local authorities attempted to reduce conflict by capturing crocodiles and releasing them elsewhere. Experts say this was misguided.

“Most Saltwater crocodiles have homing instincts,” explains Karunaratne. “Australian studies show many return to their original site—even if released dozens of kilometres away.”

Over the past decade, at least 26 Saltwater crocodiles have been released into inland freshwater bodies—home to the Mugger crocodile. This disrupts natural distribution, increases competition, and creates new conflict zones.

Living with crocodiles: a national strategy long overdue

All three experts—Dr. de Silva, Dr. Rathnayake and Karunaratne—agree that Sri Lanka urgently needs a coordinated, national-level mitigation plan.

* Protect natural buffers

Replant mangroves, restore riverine forests, enforce river margin laws.

* Maintain CEEs

They must be inspected, repaired and used regularly.

* Public education

Villagers should learn crocodile behaviour just as they learn about monsoons and tides.

* End harmful translocations

Let crocodiles remain in their natural ranges.

* Improve waste management

Dumps attract crocodiles and invasive species.

* Incentivise community monitoring

Trained local volunteers can track sightings and alert authorities early.

* Integrate crocodile safety into disaster management

Flood briefings should include alerts on reptile movement.

“The floods will come again. Our response must change.”

As the island cleans up and rebuilds, the deeper lesson lies beneath the brown floodwaters. Crocodiles are not new to Sri Lanka—but the conditions we are creating are.

Rivers once buffered by mangroves now rush through concrete channels. Tanks once supporting Mugger populations are choked with invasive plants. Wetlands once absorbing floodwaters are now levelled for construction.

Crocodiles move because the water moves. And the water moves differently today.

Dr. Rathnayake puts it simply:”We cannot treat every flooded crocodile as a threat to be eliminated. These animals are displaced, stressed, and trying to survive.”

Dr. de Silva adds:”Saving humans and saving crocodiles are not competing goals. Both depend on understanding behaviour—ours and theirs.”

And in a closing reflection, Suranjan Karunaratne says:”Crocodiles have survived 250 million years, outliving dinosaurs. Whether they survive the next 50 years in Sri Lanka depends entirely on us.”

For now, as the waters recede and the scars of the floods remain, Sri Lanka faces a choice: coexist with the ancient guardians of its waterways, or push them into extinction through fear, misunderstanding and neglect.

By Ifham Nizam

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