Attitudes Towards Taxation in Myanmar: Insights from Urban Citizens
Owen, James; Htun, Hay Mahn | March 2018
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.
Citation
Owen, James; Htun, Hay Mahn. 2018. Attitudes Towards Taxation in Myanmar: Insights from Urban Citizens. © The Asia Foundation. http://hdl.handle.net/11540/8192.Keywords
Urban Development Finance
Trade Finance
Small Business Finance
Rural Finance
Roundtable on International Trade and Finance
Regional Development Finance
Public Service Finance
Public Finance
Project Finance
Private Finance
Nonbank Financing
Non-Bank Financial Institutions
Municipal Finance
Local Government Finance
Local Currency Financing
Limited Resource Financing
International Financial Institutions
Infrastructure Financing
Industrial Finance
Government Financial Institutions
Government Finance
Financing of Infrastructure
Financial Sector Development
Financial Regulation
Urbanization
Urban Services
Urban Projects
Urban Problems
Urban Poverty
Urban Policy
Urban Planning
Urban Infrastructure
Urban Health
Urban Government
Urban Economic Development
Urban Development Finance
Urban Development
Urban Conditions
Urban Communities
Urban Population
Taxation
Public Accounting
National Budget
Municipal Bonds
Local Government
Local Taxes
International Monetary Relations
International Financial Market
International Banking
Central Banks
Business Financing
Capital Resources
Budgetary Policy
Capital Needs
Corporate Divestiture
Capital Instruments
Pension Funds
Insurance Companies
Banks
Portfolio Management
Fiscal Administration
Economics of Education
Development Banks
Urban Plans
Urbanism
Urban agriculture
Economic Development
Rural Urban Migration
Cities
Migration
Use tax
Taxing power
State of taxation
Tax-sales
Tax revenue estimating
Tax planning
Spendings tax
Special assessments
Tax administration and procedure
Sales tax
Real property and taxation
Progressive taxation
Effect of taxation on land use
Effect of taxation on labor supply
Intergovernmental tax relations
Inheritance and transfer tax
Energy tax
Local government
Urban renewal
Urban housing
Urban sociology
Transit systems
Rapid transit
Public transit
Mass transit
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