"This paper focuses on understanding the role of state and region governments in relation to Myanmar?s public finances. This has been done to take stock of existing research, better understand the composition of subnational finances, and attempt to address whether, at this point in the fiscal decentralization process, state and region governments have sufficient resources to fulfil their constitutionally delegated responsibilities. Recognizing the complex and varied factors relevant to addressing these questions, a range of qualitative and quantitative approaches were employed, including semi-structured interviews of stakeholders, consultation with sector experts and analysis of published budget and socioeconomic data."