Fiscal decentralisation forms the backbone of Myanmar’s efforts to strengthen public services, encourage development across the country, and secure peace and stability. The country has made important first steps in the decentralisation process, but as yet these do not form a consistent framework for distributing budgetary resources.

This discussion paper intends to inform the wider discussion about how best to proceed with fiscal decentralisation in Myanmar. Its goal is to inform policy makers, civil society, political parties, and international development partners of principles and processes to guide fiscal decentralisation policy.

The paper presents ideas for a fiscal decentralisation 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 decentralisation process.