Analysis
Supporting the Revolution Through Local Revenue Collection: The Case of Sagaing
Since 2021 the National Unity Government (NUG) and People’s Administrative Bodies have been tasked with raising the necessary financial resources to sustain the revolution and continue to raise finances.
In order to do this, revolutionary actors are increasingly relying on local taxation systems. Through document review and key informant interviews this research aims to understand the evolving system of local revenue collection in Sagaing Region. The brief explores how the NUG’s Union Taxation Law and Procedures for Tax Collection and Allocation have been implemented in practice and their impact on local taxation and service delivery in the region as well as the perceptions of local taxation among taxpayers and tax collectors. The brief sets out specific recommendations for the NUG, that consider the realities of local taxation in Myanmar building upon the laws and procedures already established.
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