Editor's Note

Introduction

In 2014 and 2015, Yangon City and Mandalay City respectively held city development committee elections. Yangon City Development Committee (YCDC) comprises seven committee members, four of whom are elected. Under the supervision of this committee, 12 district-level and 99 township-level committee members run city development affairs. It plays a crucial role in services delivery to the biggest city in Myanmar. Yangon, the largest commercial city of Myanmar with an estimated population of 7.3 million, is experiencing rapid urbanization and accelerated development. Yangon City Development Committee (YCDC) is one of the local government organizations involved in this urbanization and development. As a municipal organization, the YCDC provides services with the tax it collects. At the same time, YCDC is a decentralized institution that pursues its own sources of revenue.

After March 31, 2019, YCDC formed a new committee and structural members. The new structure of the committee will change many procedures and policies in their upcoming activities. When this occurs, it will be critical to know the opinions of the residents of Yangon in order to improve the performance and services of YCDC. As the most decentralized institution both in terms of responsibilities and financial authority, YCDC needs to know public opinion regarding taxation. From a financial perspective, YCDC also needs to improve the systems it uses to collect tax and persuade the public to support the improvement of their services and performance. Thus, this survey data was collected to learn about public opinion with regard to taxation. Several types of taxes are paid by Yangon residents, and this article describes their opinion of these taxes.

Table of Contents

This paper is organized in six parts as follows:

1. Introduction

2. Knowledge of the Respondents

3. Tax Collection

4. Satisfaction of the Respondents

5. Analysis of the Findings

6. Promoting the Accountability of YCDC

Author

Salween Institute for Public Policy blends objective analysis and hands-on community empowerment programs to frame policy debate and help shape public policy in Burma/Myanmar based on social justice, environmental responsibilities and ethnic right to self-determination. Our vision is to help shape a better future for the peoples of Burma/Myanmar.   Towards this vision, SI has two key objectives: (1) informing citizens of key policy issues impacting Burma/Myanmar through independent, objective analyses and public seminars/lectures, and (2) empower ingindividuals and civil society organizations across the country through trainings and technical assistance so that they can participate in the shaping of public policies.

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