Attitudes Towards Taxation in Myanmar: Insights from Urban Citizens

Abstract

This paper sets out to systematically assess urban citizens’ tax attitudes in Myanmar. It focuses on three of the most important taxes in Myanmar: income tax, commercial tax, and property tax. Income and commercial taxes are the biggest sources of tax revenue, and property tax is widespread and salient. The study is restricted to citizens living in cities, where exposure to these taxes is greatest. The paper relies on data from the 2017 City Life Survey undertaken by The Asia Foundation in partnership with the Yangon School of Political Science as part of the Myanmar Strategic Support Program (MSSP). The City Life Survey is the first of its kind in Myanmar, tracking public perceptions and lived experiences of urban life.