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Websites/Multiple Documents

Title: Myanmar taxation
Description/subject: "Myanmar's tax structure comprises 15 different types of taxes and duties under 4 major heads namely:..."
Language: English
Source/publisher: ADB
Format/size: html
Date of entry/update: 07 September 2010

Individual Documents

Title: Attitudes Towards Taxation in Myanmar – Summary Report
Date of publication: 09 March 2018
Description/subject: "Paying taxes is at the heart of the social contract between government and citizen. When people pay taxes, they fulfill a core duty as citizens. Conversely, the act of paying taxes can empower citizens to demand that their government work better. Decades of authoritarian rule left Myanmar with a fractured social contract, limited provision of public goods, and one of the world’s lowest tax takes. Yet, times are changing. People’s expectations of what services their government should provide are rising. Taxes have begun to be reformed, and Myanmar’s tax take is beginning to grow..."
Author/creator: James Owen and Hay Mahn Htu
Language: English, Burmese (ျမန္မာဘာသာ)
Source/publisher: The Asia Foundation
Format/size: html,pdf (610K)
Alternate URLs: http://www.burmalibrary.org/docs24/2018-03-09-Tax-Attitude-Summary-12-page_Burmese.pdf
Date of entry/update: 13 April 2018

Title: Attitudes Towards Taxation in Myanmar: Insights from Urban Citizens (full report)
Date of publication: 09 March 2018
Description/subject: "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..."
Author/creator: James Owen and Hay Mahn Htun
Language: English, Burmese (ျမန္မာဘာသာ)
Source/publisher: The Asia Foundation
Format/size: html,pdf (696K)
Alternate URLs: http://www.burmalibrary.org/docs24/2017_Attitudes_towards_taxation_Myanmar_Full-Report_Burmese.pdf
Date of entry/update: 13 April 2018

Title: Attitudes towards taxation in Myanmar: insights from urban citizens - ျမန္မာႏိုင္ငံ၏အခြန္အေကာက္မ်ားအေပၚၿမိဳ႔ျပေနျပည္သူမ်ား၏သေဘာထားအá€
Date of publication: 09 March 2018
Description/subject: "We asked 1,400 people living in 3 cities of Myanmar what they thought about taxation..."
Language: English, Burmese (ျမန္မာဘာသာ)
Source/publisher: The Asia Foundation
Format/size: html,pdf (256K)
Alternate URLs: http://www.burmalibrary.org/docs24/2018-03-09-Tax-Attitudes-2pager-infograph_Burmese-red.pdf
Date of entry/update: 13 April 2018

Title: The Hidden Impact of Burma’s Arbitrary & Corrupt Taxation
Date of publication: 01 September 2010
Description/subject: "The Network for Human Rights Documentation- Burma (ND-Burma) released its first report, "We have to give them so much that our stomachs are empty of food: The Hidden Impact of Burma's Arbitrary and Corrupt Taxation." Based on 342 interviews, the report reveals how widespread, arbitrary taxation damages the country's economy, exacerbates poverty, and contributes to the ongoing and systematic violation of the people's most basic right to an adequate standard of living, housing, and education. ND-Burma's report reveals how the Burma's ruling military regime, the State Peace and Development Council (SPDC), and its supporting agencies are responsible for this repressive taxation system which includes the appropriation of non-monetary assets including the arbitrary confiscation of land, property and forced labor, indicating serious breaches of international laws. While the majority of the people of Burma live in abject poverty, the regime spends a paltry (CIA) 1.3% of GDP on health and education, and Burma is the only country in the region whose military budget is greater than that of health and education combined. ND Burma's research revealed that households and businesses are excessively taxed leaving more and more people struggling to survive. Not only is taxation excessive but the poor administration of the system means that households and businesses do not know when taxes have to be paid and the size of their tax liabilities. This is coupled with a system of government expenditure that is not directed towards the needs of Burma's population, instead resources are allocated to a bloated military and economically wasteful and expensive infrastructure projects. A villager from Mon State describes the burden of taxation, 'On average, we villagers have to provide military government organizations with more than 10,000 Kyat a month (about 10 USD). Even though we have no food to eat, we still have to pay them. At the hands of the SPDC we have to work harder but we still have not enough food for our families.' "
Language: English, Burmese
Source/publisher: Network for Human Rights Documentation - Burma (ND Burma)
Format/size: pdf (4.2MB - English; 5.7MB - Burmese)
Alternate URLs: http://www.burmalibrary.org/docs09/NDD_tax-report_en.pdf
Date of entry/update: 31 August 2010

Title: Tax Administration in Myanmar
Date of publication: 08 October 2004
Description/subject: This is a presentation by Mr. Zaw Htoo, Deputy Director and Mr. Tin Ngwe, Assistant Director from Internal Revenue Department, Myanmar, at the Tax Administration Course in Tokyo 5-8 October 2004.
Author/creator: Zaw Htoo/ Tin Ngwe
Language: English
Source/publisher: Asian Development Bank Institute
Format/size: pdf (153K)
Date of entry/update: 07 September 2010

Title: 4th ASOSAI Research Project on Government Revenues - Accountability and Audit: Chapter 16 - Myanmar
Date of publication: May 1998
Description/subject: 1. Introduction...2. Government Revenue And Tax Structure...{Table - I Current Receipts [Kyat in billion]...Table - II Tax Revenue Structure and Tax Administering Departments]...Table - III Analysis of the Myanmar Tax Structure}...3.Income Tax:...4.Profit Tax :...5.Commercial Tax ...6. Measures for Tax Avoidance Syndrome...7. Custom Duties...8. Tariff Structure...10. Overview Structure of Accountability and Audit...11. Functions in Tax Revenue Audit...12. Audit of Income tax and Profit tax...13. Audit Of Customs Receipts...14. Report On The Results Of Revenue Audit...15. Training For Tax Audit
Language: English
Source/publisher: Asian Organisation of Supreme Audit Institutions (ASOSAI)
Format/size: html
Date of entry/update: 07 September 2010