This discussion paper by Hamish Nixon and Cindy Joelene intends to inform the wider discussion about how best to proceed with fiscal decentralization in Myanmar. Its goal is to inform policy makers, civil society, political parties, and international development partners of principles and processes to guide fiscal decentralization policy. The paper presents ideas for a fiscal decentralization roadmap that are grounded in the country’s context, and that build on existing structures and reforms while leaving space for the longer‐term evolution of the decentralization process.

• ภาษาพม่า