Citation:Gangodawilage, D.S.K., Madurapperuma, M.W. and Aluthge, C. (2020). Taxation as a Fiscal Tool for Developing SMEs in post COVID19 New Normal Economy. In : 6th International Conference for Accounting Researchers and Educators, 2020. Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, p.160.