In a collection of papers on Myanmar’s financial sector, CESD’s Giles Dickenson-Jones and Cindy Joelene provide a summary of the fiscal structures at the state and region (subnational) level, highlighting the relevance of Myanmar’s political, administrative and economic systems to public financial management reforms.
Mr Dickenson-Jones and Ms Joelene note that the potential benefits of fiscal decentralisation are heavily dependent on the functioning of a number of processes and institutions, including:
- how expenditure is conducted by the Department of Public Works;
- the extent subnational governments can use the existing administrative infrastructure to collect revenue; and
- the formal and informal relationships between union and subnational governments that inform resource allocation.
Paper title: A primer on subnational finances and fiscal decentralisation in Myanmar
Publication name: Collection of papers on Myanmar’s financial sector
Published by: Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) Myanmar and Thura Swiss
Publication date: January 2016
Download the paper from the following links:
- A primer on subnational finances and fiscal decentralisation in Myanmar (PDF; English language; 534Kb; 4 pages)
- Complete Collection of papers on Myanmar’s financial sector (PDF; English language; 3,256 Kb; 115 pages)