"In 2017 The Asia Foundation and the Yangon School of Political Science conducted the City Life Survey, the first large scale survey in Myanmar to track public perceptions and lived experiences of urban life. More specifically, the survey provides the Foundation with data to systematically assess the tax attitudes of urban citizens in Myanmar and to investigate what they believe and understand about taxes and the tax system. This report draws on data from the survey. It focuses on three of the most important taxes in Myanmar: income tax, commercial tax, and property tax. The report explores the sources of citizens? attitudes toward taxation, taking into account the actual taxpaying experience and the means through which tax information is communicated to them..."