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Attitudes Towards Taxation in Myanmar: Insights from Urban Citizens


By James Owen and Hay Mahn Htun

In 2017 The Asia Foundation and the Yangon School of Political Science conducted the City Life Survey, the first large scale survey in Myanmar to track public perceptions and lived experiences of urban life. More specifically, the survey provides the Foundation with data to systematically assess the tax attitudes of urban citizens in Myanmar and to investigate what they believe and understand about taxes and the tax system. This report draws on data from the survey. It focuses on three of the most important taxes in Myanmar: income tax, commercial tax, and property tax. The report explores the sources of citizens’ attitudes toward taxation, taking into account the actual taxpaying experience and the means through which tax information is communicated to them.

Posted March 9, 2018
Related locations: Myanmar
Related programs: Good Governance
Related topics: Myanmar Governance Discussion Paper Series