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    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
    Show allCollapse
    Citable URI
    http://hdl.handle.net/11540/8192
    Metadata
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    Thumbnail
    AttitudestowardstaxationMyanmar_Full-Report_English.pdf (1.080Mb)
    Author
    Owen, James
    Htun, Hay Mahn
    Theme
    Finance
    Urban
    Labor Migration
     
    Copyright 2016-2021 Asian Development Bank Institute, except as explicitly marked otherwise
    Copyright 2016-2021 Asian Development Bank Institute, except as explicitly marked otherwise