EkdifiHawmf\ pD;yGm;a&;zGHUNzdK;wkd;wufrI twGuf jyKjyifajymif;vJa&;qkdif&m

trsKd;om;tqifhtvkyfkH aqG;aEG;yJG

jrefrmtjynfjynfqkdif&m uGefAif;&Sif; A[kdXme (MICC) aejynfawmf

2011ckESpf Mo*kwfv (19-21)&uf

jrefrmEkdifiH\ &-okH;aiGpm&if;ukd avhvmjcif;

(A Study on Myanmars Fiscal Performance)
(jyKpkwifjyol OD;pHodef;)

jrefrmEkdifiH\ &-okH;aiGpm&if;ukd avhvmjcif;

(A Study on Myanmars Fiscal Performance)

ed'gef;
EkdifiHtpkd;&rsm;onf pD;yGm;a&;t&if;tjrpfrsm; (Economic Resources)ukd pkpnf;jcif; ,if;
t&if;tjrpfrsm;ukd

EkdifiHpD;yGm;a&;u@(Economic

Sector)toD;oD;wGif

jyefvnfcGJa0ay;jcif;jzifh

EkdifiH\pD;yGm;a&;&Sifoefwkd;wufap&ef xdef;ausmif;ay;Muygonf/ odkYpD;yGm;a&;t&if;tjrpfrsm;pkpnf;

jcif;? ,if;wkdYukdjyefvnfcGJa0apjcif;vkyfief;ukd ESpfpOf&-okH;aiGpm&if;qkdif&mOya'a&;qGJ jyXmef; pepf
wus aqmif&GufMuygonf/ okdYaqmif&Guf&mwGif EkdifiHtpkd;&rsm;onfhoifhavsmfonf b@ma&;
ay:vpDcsrSwf ESpfpOf&-okH;rSef;ajcaiGpm&if;(Budget)ukd a&;qGJwnfNidrfNyD; zGHUNzdK;wkd;wufrSK&Sdaom
pD;yGm;a&;pepfwpfck xlaxmifEkdif&efBudK;yrf;Muygonf/

&-okH;aiGpm&if;qkdif&m

EkdifiHawmf\b@ma&;

ay:vpD(Fiscal Policy) onf pD;yGm;a&;zGHUNzdK;wdk;wufrSKtwGuf t"duarmif;ESiftm;wpfckjzpfygonf/

&-okH;aiGpm&if;wGif tcGefb@maiG&&SdrSKESifh ,if;aiGrsm;udk pD;yGm;a&;u@toD;oD; wGifcGJa0okH;pGJrI
wkdYyg0if&m &aiGonfokH;aiGxufrsm;ygu ykdaiGjy&-okH;aiGpm&if;? okH;aiGonf&aiGxufrsm;ygu vkdaiGjy&okkH;aiGpm&if;ESifh t&ESifhtokH;nDrQaom tm;rQ&-okH;aiGpm&if;[l (3)rsKd;cGJjcm;Ekdifygonf/ wkdif;jynf\pD;
yGm;a&;t&if;tjrpfrsm;udkpkpnf;jcif;? txda&mufqkH;cGJa0jzefYjzL;jcif;jzifhwkdif;jynf\pD;yGm;a&;wkd;wufrI&ap
&efaqmif&Gufjcif; aMumifh &-okH;aiGpm&if;wGif vkdaiG? ykdaiGjyrSKonf ta&;ygaompD;yGm;a&;qkdif&mtnTef;
udef;wpfck jzpfvmygonf/ txl;ojzifhvakd iGjyrIukd wkdif;jynf\"e<u,f0rIukd GDP jzifhwkdif;wmygonf/
vkdaiGrsm;qufwkdufay:aygufvmjcif;aMumifh jynfwGif;0,fvkdtm;wkd;jcif;? aiGaMu;azmif;yGjcif;wkdYjzpfay:
wwfNyD; ykdaiGrsm;qufwkdufay:aygufyguvnf; jynfwGi;f 0,fvdk tm;wkd;jrifha&;wGif tcuftcJ&Sdapjcif;?
aiGMuKHjcif; wkdYMuHKawGUwwfMuygonf/ EkdifiHtrsm;taejzifh a&&SnfwGif t&ESifh tokH;nDrQonf tm;rQ&okH;aiGpm&if; jzpfay:a&;udk BudK;yrf;Muygonf/ &-okH;aiGpm&if;ukd ykHaz:onfh b@ma&;ay:vpDonfh
ta&;BuD;ouJhodkY ,if;ay:vpDaMumifhay:aygufvmonf vdkaiG?ykdaiG jyemukdxdrf;nSday;wwfonf
aiGaMu;ay:vpD(Monetary Policy) onfvnf; ta&;ygonfhay:vpDwpf&yfjzpfygonf/

jrefrmEkdifiHwGif EkdifiHawmftpkd;&\ &-okH;rSef;ajcaiGpm&if;ukd ESpfpOf {NyDv 1&ufrS rwfv 31&uf

txdumvtwGuf jyXmef;ygonf/ jrefrmEkdifiH\ ESpfpOf&-okH;rSef;ajcaiGpm&if;ukd a&;qGJNyD; EkdifiHawmf\
b@maiGt&tokH;qkdif&mOya' jyXmef; {NyDv 1&ufaeYrS pwiftusdK;oufa&mufapygonf/ &-okH;rSef;
ajcaiGpm&if;wGif EkdifiHawmf\tkyfcsKyfa&;tzGJUtpnf;rsm; EkdifiHawmf\pD;yGm;a&;tzGJUtpnf;rsm;ESifh wyfNrdKU
pnfyifom,ma&;tzGJUrsm;[l cGJjcm;a&;qGJygonf/
1989-1990b@mESpfrSp EkdifiHawmf\pD;yGm;a&;tzGJUtpnf;rsm;onf &aiGrsm;udk EkdifiHawmf\
b@m&efykHaiG(State Fund Account) odkYay;oGif;&NyD; xkwfay;&ef&SdaomokH;aiGrsm;udk ,if;EkdifiHawmf\
b@m&efykHaiGrS xkwf,lokH;pGJ&ygonf/
1992-1993b@mESpfrSp

&efukefNrdKUESifh

tjcm;NrdKUrsm;\pnfyifom,ma&;aumfrwDrsm;onf

oD;jcm;&-okH;aiGpm&if;rsm;jzifh aqmif&Gufapygonf/ b@ma&;ESpftwGif; aqmif&Guf&efrNyD;jywfao;aom

vkyfief;rsm;twGuf rlvcefUrSef;xm;onfxuf ykdru
dk kefus&onfhtokH;p&dwfrsm;ukd aemufxyfb@maiGcGJ
a0rIokH;pGJa&; Oya'jyXmef; aqmif&Gufygonf/
pmwrf;wGif jrefrmEkdifiH\ &-okH;aiGpm&if;ukd 1990-1991b@mESpfrS 2010-2011b@mESpf
txd avhvmwifjyxm;ygonf/ okdYavhvm&mwGif A[kdpm&if;tif;tzGJUrS xkwfjyefaompm&if;rsm;ESifh
EkdifiHawmfjyefwrf;yg &-okH;rSef;ajcaiGpm&if; xkwfjyefcsufrsm;ukdtajccHygonf/
pmwrf;\ yxrykdif; (tykdif; - 1)wGif jrefrmEkdifiH\ &-okH;aiGpm&if;vkdaiGjyemESifh ,if;vkdaiG
jyemay:ayguf&jcif; taMumif;&if;rsm;? 'kwd,ykdif; (tykdif; - 2)wGif ,if;vkdaiGjyemukd ajz&Sif;ykHESifh
ajz&Sif;rIaMumifhay:aygufvmonfh pD;yGm;a&;tusKd;qufrsm;udkazmfjyNyD; wwd,ykdif; (tykdif; - 3)wGif &okH;aiGpm&if;qkdif&m tBuHjyKcsufrsm;wifjyxm;ygonf/

tykdif; - 1
jrefrmEkdifiH\ &-okH;aiGpm&if;vkdaiGjyemESifh ,if;vkdaiGjyemay:ayguf&jcif; taMumif;t&if;rsm;
jrefrmEkdifiHonf zGHUNzdK;qJEkdifiHwpfckjzpfonfhtavsmuf ,if;\&-okH;aiGpm&if;wGif ESpfpOfvkdaiGrsm;
qufwkdufay:aygufcJhygonf/ jzpfay:onfh vkdaiGyrmPonf wpfESpfvQifysrf;rQ GDP\ 5&mckdifESKef;rQ
&Sdygonf/ jrefrmEkdifiH\ &-okH;aiGpm&if;wGif ESpfpOfvkdaiGay:aygufrSKukd GDP\tcsKd;jzifh atmufygZ,m;
wGif azmfjyxm;ygonf/
(Z,m; 1)

jrefrmEkdifiH\ &-okH;aiGpm&if;tusOf;csKyf (GDP \ &mckdifESKef;)

1980-81

1985-86

1990-91

1994-95

1995-96

1996-97

1997-98

1998-99

1999-00

Receipts

26,752.8

33,348.0

48,760.1

106,229.3

128,576.5

164,295.4

274,500.0

361,859.5

423,873.3

Expenditures

28,704.6

36,292.1

59,964.1

135,876.5

167,396.0

216,034.8

331,741.1

453,735.0

533,598.3

Balance

-1,951.8

-2,944.1

-11,204.0

-29,647.2

-38,819.5

-51,739.4

-57,241.1

-91,875.5

-109,725.0

-5.1

-5.3

-7.4

-6.3

-6.4

-6.5

-5.1

-5.7

-5.0

(% of GDP)

Source: CSOs Statistical Year Books

tm&SzGHUNzdK;a&;bPfrS&&Sdaomudef;*Pef;rsm;ukd avhvmMunfhygutmqD,H(10)EkdifiHwGif jrefrmEkdifiH

enf;wl urm'D;,m;? vmtkd? rav;&Sm;ESifh AD,uferfEdik fiHrsm;wGif vkdaiGrsm; qufwkduf ay:aygufMuNyD;
oufqkdif&mEkdifiH\ GDP 4-5&mckdifESKef;0ef;usif wGif&Sdygonf/ vGefcJhonf (6)ESpfwmudef;*Pef;rsm;t&
blEkdif;EkdifiHonf ykdaiGrsm;ay:aygufNyD;? tif'kdeD;&Sm;ESifh pumFyl wkdYonf tm;rQajctaetxm;wGif
&Sdaeygonf/ zDvdykdifESifh xkdif;EkdifiHwkdY\ vkdaiGrSm 2.1&mckdifESKef;ESifh 1.3&mckdifESKef; toD;oD;&Sdonfukd
awGU&ygonf/
(Z,m; 2)

tmqD,HEkdifiHrsm;\ &-okH;aiGpm&if;vufusef (GDP\ &mckdifESKef;)

Country
2005
2006
Brunei
20.8
19.0
Cambodia
-2.5
-2.7
Indonesia
-0.5
-0.9
Laos
-6.9
-5.6
Malaysia
-3.6
-3.3
Myanmar
-3.3
-4.3
Philippines
-2.7
-1.1
Singapore
0.7
0.0
Thailand
0.2
0.1
Vietnam
-3.6
-1.2
Source: ADB, Asian Development Outlook 2011

2007
22.5
-2.9
-1.3
-5.5
-3.2
-3.8
-0.2
2.9
-1.1
-4.6

2008
26.5
-2.8
-0.1
-5.0
-4.8
-2.4
-0.9
0.1
-0.3
-3.1

2009
-1.7
-6.4
-1.6
-6.3
-7.0
-5.4
-3.9
-0.3
-4.8
-10.6

2010

-6.0
-0.6
-5.0
-5.6
-5.7
-3.7
-0.1
-2.1
-8.0

Average
17.4
-3.9
-0.8
-5.7
-4.6
-4.2
-2.1
0.6
-1.3
-5.2

(u) EkdifiHawmfb@maiGrsm;pkpnf;jcif; (Accumulation of Funds)

&-okH;aiGpm&if;wGif vkdaiGrsm;avsmhenf;yaysmufap&ef twGufEkdifiHawmftaejzifh tcGeftaumuf
&aiGrsm; ykdrkdwkd;wufatmifaqmif&Gujf cif;? EkdifiHawmf\pD;yGm;a&;tzGJUtpnf;rsm;rS &aiGrsm; ykdrdk&&Sdatmif
aqmif&Gufjcif;wkdU tpOfwpfpkdufBudK;yrf;cJhygonf/ jrefrmEkdifiH\ &-okH;aiGpm&if;wGif vkdaiGay:ayguf
&jcif;rSm &aiGxufokH;aiGrsm; ESpfpOfykdrkdaejcif;aMumihf jzpfygonf/ &aiGtykdif;wGif ta&;ygaomEkdifiHawmf
b@maiG&&Sd&m t&if;tjrpfrsm;rSm

(1)

(1)

tcGeftaumuf (Taxes and Duties)&aiGrsm;

(2)

EkdifiHykdif pD;yGm;a&;tzGJUtpnf;rsm; (SEEs)rS&aiGrsm;ESifh

(3)

EkdifiHjcm;tpkd;&ESifh EkdifiHjcm;tzGJUtpnf;rsm;rS axmufyHaiGrsm;jzpfygonf/

tcGeftaumuf (Taxes and Duties)&aiGrsm;

tcGefb@maiG&&Sd&m t&if;tjrpfrsm;jzpfaom tcGeftaumuf&aiG(Tax revenue)ESifh tcGeft

aumufr[kwfaom&aiG(Non-tax revenue) [l (2)rsKd; cGJjcm;Ekdifygonf/ jrefrmEkdifiH\ tcGeftaumuf

rS &aiGxJwGif 0ifaiGcGef? tjrwfcGef? ukefoG,fvyk fief;cGef? ajr,may:wGufaumufcHonftcGef? opfawm
rsm;rSypnf;rsm; xkwf,lonfhtwGuf aumufcHonftcGef? tif;tkdiftcGef? taumufcGef? ,pfrsKd;cGef?
oGif;ukeftwGuf vkdifpifcrsm;? o,f,lykdYaqmifa&;tcGefESifh wHqdyfacgif;a&mif;&aiGrsm;yg0if ygonf/
tcGeftaumufr[kwfaom(Non-tax revenue)

wGifEkdifiHawmfpD;yGm;a&;tzGJUtpnf;rsm; (SEEs)rS

&aiGrsm;? atmifbmavodef;qkrS&aiGESifh tjcm;tpkd;&tzGJUtpnf;rsm;rS&aiGrsm;yg0ifygonf/

jrefEkdifiHwGif aumufcHonfhta&;ygaom tcGeftrsKd;tpm;rsm;wGif 0ifaiGcGef? tjrwfcGef? ukefoG,f
vkyfief;cGef? ,pfrsKd;cGef? taumufceG fESifh EkdifiHykdifypnf;tokH;jyKonfhtay: aumufcHonfh tcGefrsm;yg0ifyg
onf/ vGefcJhonf 5ESpfwmumv (2005-2006 rS 2009-2010)wGif tcGeftaumuf oufoufrS&onf
0ifaiGrSmwpfESpfvQifysOf;rQusyf 569bDvD,H&Sd GDP\ 3&mckdifESKef;rQ&Sdygonf/ 2005-2006b@mESpf
rS2009-2010b@mESpftwGif; tcGefaumufcH&&SdrSKukd aemufqufwGJZ,m;(1)wGif azmfjyxm;ygonf/

2005-2006b@mESpf rS2009-2010b@mESpftwGif; aumufcH&&Sdaom tcGefrsm;wGif ukefoG,f

vkyfief;cGefrSmtrsm;qkH;jzpf 0ifaiGcGefESifh tjrwfcGefwkdYrSm 'kwd,ESifh wwd,trsm;qkH;jzpfonfukd atmuf
ygykHwGifazmfjyxm;ygonf/
Taxes and Duties (2005/06-2009/10 average)
Custom duties,
3.34%
Taxes on state
property use,
1.39%

Excise duties,
0.83%
Other, 3.28%
Income tax,
33.22%

Commercial tax ,
45.48%
Profit tax, 12.46%

Source: Myanmar Gazette

(2)

EkdifiHykdifpD;yGm;a&;tzGJUtpnf;rsm; (SEEs)
b@maiGpkpnf;rIwGif EkdifiHykdifpD;yGm;a&;tzGJUtpnf;rsm;\ tcef;u@onfta&;ygygonf/ tjrwf

tpGef;&&Sdaom pD;yGm;a&;tzGJUtpnf;rsm;rS tjrwfaiG\30&mckdifESKef;ukd 0ifaiGcGeftjzpf EkdifiHawmfodkY ay;

aqmiff&NyD; usef70&mckdifESKef;ukd EkdifiHawmfb@m&efyHak iGokdYxnfh0ifay;&ygonf/ EkdifiHykdiftzGJUtpnf;trsm;
tjym;\ tIH;rsm;udkEkdifiHawmf&-okH;rSef;ajcaiGpm&if;rS uscHae&ygonf/ EkdifiHykdifpD;yGm;a&;tzGJUtpnf;tcsdKU
onf tjrwfay:aomfvnf; tcsdKYUrSm tIH;ay:ygonf/ EkdifiHykdifpD;yGm;a&; tzGJUtpnf;wpf&yfvkH;taejzifh
vkdaiGrsm;qufwkduf ay:aygufvsuf&Sd&m ,if;vkdaiGrsm;udk GDP\tcsKd;jzifh atmufygykHwGif azmfjyxm;yg
onf/

SEE's Deficits in percent of GDP

Year
060
20 7
07
-0
20 8
08
-0
20 9
09
-1
0

-0
6

20

05

-0
5
20

04

-0
4
20

03

-0
3
20

02

-0
2
20

01

-0
1
20

00

-0
0
20

99

-9
9
19

98

-9
8
19

19

19

96

97

-9
7

-9
6

95
19

94
19

-2

19

% of GDP

90

-9
1

-1

-9
5

-3
-4
-5
-6

xl;jcm;csufrSm 2000jynfhESpfaemufykdif;wGif EkdifiHykdifpD;yGm;a&;tzGJUtpnf;rsm;\ tlH;rsm;usqif;vm

onfukdawGU&ygonf/ okdYjzpfvm&jcif;rSm yk*vduykdifjyKvkyfjcif;ESifh pD;yGm;a&;qefqef aqmif&Gufjcif;wkdY
aMumifh[k,lq&ygonf/
(3)

EkdifiHjcm;tpdk;&ESifh EkdifiHjcm;tzGJUtpnf;rsm;rS axmufyHaiGrsm;

EkdifiHjcm;tpkd;&ESifh EkdifiHjcm;tzGJUtpnf;rsm;rS axmufyHaiGrsm;onf tcGef0ifaiGpkpkaygif;\ 0.01

&mckdifESKef;om&Sdygonf/ EkdifiHjcm;rS&onfhaxmufyHaiGrsm; enf;onftjyif wpfa':vm 6usyf0ef;usif&Sd

aom w&m;0ifaiGvJvS,fESKef;jzifhwGufcsuf azmfjyonfhtwGuf ykdyifenf;oGm;ygonf/
tm&SzGHUNzdK;a&;bPfrS

&&Sdaompm&if;rsm;t&

jrefrmEkdifiH\

tcGefb@maiG&&SdrIyrmPonf

GDP\ 6&mckdifESKef;ESifh 7&mckdifESKef;0ef;usifwGif&SdNyD; tjcm;tzGJU0ifEkdifiH rsm;xuf avsmhenf;onfukd

awGU&ygonf/ blEkdif;EkdifiH? AD,uferfEkdifiHESifh rav;&Sm;EkdifiHwkdU\ tcGefb@m&aiGonf tjrifhqkH;jzpf

usefEkdifiHrsm;onf GDP\ 15&mckdifESKef;0ef;usifwGif&Sdygonf/ atmufygZ,m;wGif tmqD,HtzGJU0if
(10)EkdifiH\ tcGefb@m&&SdaiGrsm;udk 4if;wkdUtoD;oD;\ GDP\&mckdifESKef;jzifh azmfjyxm;ygonf/

(Z,m; 4)

tmqD,HtzGJU0ifEkdifiHrsm;\ tcGefb@m&&SdrI (GDP\ &mckdifESKef;)

Country
2005
2006
Brunei
53.2
50.4
Cambodia
10.3
11.5
Indonesia
17.9
19.1
Laos
12.1
12.5
Malaysia
20.3
21.5
Myanmar
6.7
7.7
Philippines
15.0
16.2
Singapore
15.3
14.5
Thailand
17.7
17.4
Vietnam
28.4
29.7
Source: ADB, Asian Development Outlook 2011

(c)

2007
55.1
11.9
17.9
13.6
21.8
7.3
17.1
16.0
17.2
29.4

2008
55.8
13.3
19.8
14.4
21.6
7.3
16.2
17.0
16.9
29.3

2009
40.6
11.9
15.1
14.9
23.3
6.1
14.6
17.5
16.0
26.7

2009

12.7
15.8
15.7
21.2
6.7
14.2
17.6
16.9
26.7

Average
51.0
11.9
17.6
13.9
21.6
7.0
15.6
16.3
17.0
28.4

&efykHaiG cGJa0okH;pGJjcif; (Allocation of Funds)

tpkd;&wpf&yf\ &-okH;aiGpm&if;qkdif&may:vpDukd 4if;\&efykHaiGcGJa0okH;pGJjcif;(Allocation of

Funds)wGif awGUjrifEkdifygonf/ jrefrmEkdifiHtpkd;&\ b@maiGcGJa0okH;pGJonf tpDtpOfwGif EkdifiHawmf\

umuG,fa&;ESifh vkHNcHKa&;ukd yxrOD;pm;ay;xm;Ny;D 'kwd,OD;pmay;tjzpf vrf;yef;qufoG,fa&;ESifh wnf

aqmufa&;vkyfief;rsm;ukd awGUjrifEkdifygonf/ ynma&;? usef;rma&;ESifh opfawm om;igu@tygt0if
v,f,mu@ukd wwd,OD;pm;ay;vkyfief;rsm;tjzpf &efykHaiGrsm;cGJa0ay;xm;ygonf/ jrefrmEkdifiHtpkd;&\
b@maiGcGJa0okH;pGJrIukd (aemufqufwGJZ,m; 2)wGifazmfjyxm;ygonf/
vGefcJhonf (5)ESpfwmumv (2005-2006 rS 2009-2010txd)twGif; pD;yGm;a&;u@
toD;oD;ukd wm0ef,laqmif&Gufvsuf&Sdaom 0efBuD;XmetoD;oD;odkY b@maiGcGJa0rSK pm&if;ukd atmufyg
Z,m;wGifazmfjyxm;ygonf/ ,if;pm&if;rsm;t& 5ESpfwmumvtwGif; EkdifiHawmfumuG,fa&;twGuf
GDP\

(1.64&mckdifESKef;)?

v,f,mqnfajrmif;?

opfawmESifh

om;ig;u@twGuf

GDP\

(0.70&mckdifESKef;)? aqmufvkyfa&;u@twGuf GDP\ (0.55&mckdifESKef;)? ynma&;u@twGuf

GDP\ (0.67&mckdifESKef;)ESifh usef;rma&;u@twGuf GDP\
xm;onfukd awGU&ygonf/

(0.19&mckdifESKef;) toD;oD;cGJa0ay;

(Z,m; 5) &efykHaiG cGJa0okH;pGJjcif; (GDP\ &mckdifESKef;)

Ministry

2005-06

2006-07

2007-08

2008-09

2009-10

Average 5
years

Defense

1.40

2.00

1.50

1.20

2.00

1.64

Forestry, A & I, Fisheries

0.82

0.82

0.67

0.76

0.54

0.70

Education

0.45

0.92

0.73

0.60

0.62

0.67

Health

0.17

0.26

0.19

0.16

0.17

0.19

Construction

0.96

0.74

0.44

0.38

0.41

0.55

Science & Technology

0.12

0.17

0.18

0.10

0.08

0.12

Transport & Communication

Source: Myanmar Gazette

0.79

0.27

0.19

0.11

0.14

0.23

tm&SzGHUNzdK;a&;bPfrS &&Sdaomudef;*Pef;rsm;t& tmqD,H(10)EkdifiHwGif jrefrmEkdifiH\ tokH;p&dwf

ukd GDPtcsdK;jzifh atmufygZ,m;wGif azmfjyxm;ygonf/
(Z,m; 6)

tmqD,HtzGJU0ifEkdifiHrsm;\ b@maiGokH;pGJrI (GDP \ &mckdifESKef;)

Country
2005
2006
Brunei
32.4
31.4
Cambodia
12.8
14.2
Indonesia
18.4
20.0
Laos
19.0
18.0
Malaysia
23.9
24.8
Myanmar
10.0
11.9
Philippines
17.7
17.3
Singapore
14.6
14.5
Thailand
17.6
17.6
Vietnam
32.1
30.9
Source: ADB, Asian Development Outlook 2011

2007
32.6
14.7
19.2
19.1
25.0
11.1
17.3
13.1
18.3
34.0

2008
29.3
16.1
19.9
19.4
26.4
9.6
17.2
16.9
17.3
32.4

2009
42.3
18.3
16.7
21.1
30.3
11.5
18.5
17.8
20.4
37.3

2010
na
18.6
16.4
20.7
26.8
12.4
17.9
17.6
17.3
34.7

Average
33.6
15.8
18.4
19.6
26.2
11.1
17.7
15.8
18.1
33.6

,if;Z,m;t& jrefrmEkdifiH\ tokH;p&dwfrSm tenf;qkH;jzpfaeygonf/ A[kdtpkd;&tokH;p&dwfESifh

GDPtcsdK;onf wkdif;jynf\pD;yGm;a&;wGif tpdk;&\yg0if ywfoufrSKukdjyaeygonf/ odkUaomf jrefrmEkfifiH

onf EkdifiHwpfumrS ulnDyHYykd;rSKtm;enf;jcif;ESifh jynfwGif;yk*vdu@zGHUNzdK;wkd;wuf&ef t&Sdef,l&jcif;wkdU

aMumifh EkdifiH\zGHUNzdK;wkd;wufrSKwGif tpkd;&\tcef;u@rSm qufvuf ta&;ygaeygrnf/

10

tykdif; - 2
&-okH;aiGpm&if; vkdaiGjznfhqnf;jcif; (Mode of Financing the Deficit)
&-okH;aiGpm&if;\ vkdaiGudkjznfhqnf;&mwGif t"duenf;vrf; (3)oG,fESifh aqmif&GufEkdifygonf/
(1)

jynfolvlxkodkY tpkd;&aiGacs;pmcsKyf (Treasury Bonds)rsm;a&mif;csjcif; (Domestic

Financing)

(2)

jynfyrS aiGacs;,ljcif; (External Financing)

(3)

A[kdbPfrS aiGacs;jcif; (Central Bank Financing)

tcsuf(3)csufukd twGJtzufjyKvkyf vkdaiGrsm;udk jznfhqnf;ay;Ekdifygonf/ ,if;vdkaiG

jznfhqnf;rIenf;vrf;rsm;xJrSm wpfenf;wnf;ukdom tm;ukd;tokH;jyKjcif;jzifh a&&SnfwGifqkd;usKd;rsm; ay:
aygufEkdifygonf/ yxrenf;vrf;jzpfaom jynfolvlxkodkY tpdk;&aiGwkdufpmcsKyfrsm;a&mif;csjcif; udktvGef
trif;tm;ukd;ygu tpdk;&taejzifh jynfwGif;a<u;0efxkyf0efykd;BuD;vmNyD; twkd;ay;&onfwm0efvnf;BuD;
vmEkdifygonf/ jynfyrS aiGacs;,lyguvnf; jynfya<u;NrDjyem ay:aygufvmEkdifygonf/ tpkd;&\
aiGwkdufvufrSwf(Treasury bills)rsm;

taygifxm;

A[kdbPfrSaiGacs;,lNyD;

vkdaiGukdqufwkduf

jznhfqnf; ay;yguvnf; aiGaMu;azmif;yGrIjyemESifh MuHK&wwfygonf/

jrefrmEkdifiHwGif 2ESpf? 3ESpf? 5ESpf oufwrf;&Sdtpkd;&aiGwkdufpmcsKyfrsm;udk xkwfa&mif;vkdaiGudk
wpfbufwpfvrf;rS jznfhqnf;vsuf&Sdygonf/ 2ESpfoufwrf;&Sd pmcsKyftay: wpfESpfvQif twkd;ESKef;
10.50&mckdifESKef;? 3ESpfoufwrf;&Sd aiGwkdufpmcsKyftay: twkd;ESKef; 11.00&mckdifESKef;ESifh 5ESpfoufwrf;&Sd
pmcsKyftay: twkd;ESKef; 11.50&mckdifESKef; ay;ygonf/ ,if;aiGwkdufpmcsKyfrsm;udk yk*vdubPfrsm;u
trsm;qkH;0,f,l&if;ESD;Muygonf/
jrefrmEkdifiH\ &-okH;aiGpm&if;vkdaiG trsm;pkukdA[kdbPfrS aiGwkdufvufrSwfrsm;ukd wpfESpfvQif
4&mckdifESKef;jzifh EkdifiHawmftpkd;&rS taygifxm;aiGacs;NyD; jznfhqnf;jcif;onf jrefrmEkdifiH\ aiGaMu;
azmif;yGrSKukdjzpfay:apjcif;\ t"dutaMumif;&if;jzpfvmygonf/ &-okH;aiGpm&if;\ vkdaiGtrsm;pkukd
A[kdbPfacs;aiGjzifh jznfhqnf;jcif;aMumifh aiGaMu;yrmPrsm;vmNyD; pm;okH;olaps;qESKef;t& azmfjyaom
aiGaMu;azmif;yGrIonf umv twefMum 10&mckdifESKef;txufwGif&SdaecJhygonf/

11

(Z,m; 7)

pm;okH;olaps;qESKef; (ESpfpOfwkd;wufrSK)

FY

CPI (annual growth rate)

1999/00
2000/01
2001/02
2002/03
2003/04
2004/05
2005/06
2006/07
2007/08
2008/09

15.66
-1.72
34.50
58.11
24.94
3.77
10.74
26.33
32.93
22.50

Source: CSO's Monthly Economic Indicators

tykdif; - 3
tMuHjyKwifjycsufrsm;
(u)

a,bl,stm;jzifh &-okH;aiGpm&if;wGif t&-tokH;rQwonf tajctae&&Sd&ef BudKyrf;oifhygonf/

&aiGtykdif;wGif tcGefb@m0ifaiGrsm;&&Sdatmif BudK;yrf;ouJhokdY wpfzufrSvnf; okH;oifhokH;xkdufonfh

u@mrsm;wGif okH;pGJukefxkwfvkyfrIukdwkduf&kdufjzpfap oG,f0kdufjzpfaptusdK;rjyKaom tokH;p&dwfrsm;
ukdavQmhcs EIdif;csifharQmfac:onfhb@ma&;ay:vpD(Prudent Fiscal Policy)xlaxmif&ef jzpfygonf/
,if;okdYaqmif&Guf&mwGif ESpfpOfay:aygufvsuf&Sdaom aemufxyfb@maiGcGJa0okH;pGJrIudk pDppfoifhygonf/
(c)

&aiGtykdif;rSm

t"dutcGeftaumufrS

&aiGrsm;wkd;wuf&&Sdatmif

aqmif&Gufoifhygonf/

EkdifiH\pD;yGm;a&;? vlrIa&;u@toD;oD;wGif zGHUNzdK;wdk;wufrI&a&;twGuf okH;pGJEkdif&ef tcGeftaumufrS

0ifaiGrsm;udkykdrdk wkd;wufatmif aqmif&Gufoifhygonf/
zGHUNzdK;qJEdkifiHrsm;\ tcGefaumufcHrIwGif a,bl,sMuKHawGU&wwf onfhjyemrsm;rSm
1/

tcGefwdrf;a&Smifjcif;

2/

tcGefavQmhaygh&efBudK;yrf;jcif;

3/

tcGefaumufcHonhfpepfwGif xifomjrifomrIr&Sdjcif;

12

4/

tcGefESKef;trsKd;rsKd;jzifh IyfaxG;rSK&Sdjcif;

5/

tcGefpepfwGif csKdU,Gif;tm;enf;csufrsm; &Sdaejcif; wkdU&Sdwwf&m jrefrmEkdifiHwGifvnf;

csdKU,Gif;csufrsm; enf;yg;? yaysmufatmif tcGefpepf(Tax System)ESifh tcGeftaumufqkdif&m

BuD;MuyfuGyfuJrI(Tax Administration)wkdYukd jynfvnfokH;oyfNyD; taumif;qkH;jzpfatmif pDpOfoifh
ygonf/
(*)

qif;&JrIavQmhyg;apa&;twGuf

t"duta&;ygaom

vlrIa&;u@rsm;wGif

tokH;p&dwfrsm;

ykdrkdokH;pGJoifhygonf/ txl;ojzifh ynma&;ESifh usef;rma&;u@wkdYwGif ykdrkdokH;pGJoifhygonf/

(C)

EdkifiHawmf\ &-okH;aiGpm&if;wGif yg0ifonfh EkdifiHjcm;aiG t&-tokH;pm&if;ykdif;wGif EkdifiHjcm;aiG

&&SdrIESifh okH;pGJrIrsm;udk w&m;0ifaiGvJvS,fESKef;jzifhom pm&if;azmfjyonfhtwGuf tajctaerSefESifh uGJvGJrI

rsm;&Sdaeygonf/ EkdifiHjcm;aiGvJvS,fESKef;jyefvnfndSESkdif;jcif;jzifh jzpf&yfrSefrsm;ay:vGifvmrnfjzpfygonf/
xkdtcg EkdifiHykdifpD;yGm;a&; tzGJYtpnf;rsm;\ tajctaeudk trSeftwkdif; ljrifokH;oyfEkdifygrnf/
(i)

rMumrDESpfrsm;rSp EkdifiHawmfrSyk*vduykdifjyKvkyfjcif;ukd t&Sdeft[kefjzifhaqmif&GufcJhygonf/ EkdifiH

ykdifpD;yGm;a&;vkyfief;rsm;tm; yk*vduykdifjyKvkyfjcif;jzifh 4if;wkdYtwGuf b@maiGpkdufxkwfukefus&rI avQmh

enf;oGm;ygrnf/
(p)

EkdifiHawmf\&-okH;aiGpm&if;

vkdaiGjznfhqnf;&mwGifaiGaMu;azmif;yGrSKudkjzpfapaom

A[kdbPfrS

aiGacs;,ljcif;udkavQmhcs tpkd;&aiGwkdufpmcsKyfrsm; a&mif;csjcif;enf;vrf;udk ykdrkdwdk;jrifh aqmif&Gufoifhyg

onf/
(q)

jynfolvlxktaejzifh aiGwkdufpmcsKy(f Bonds)? aiGacs;vufrSwfrsm;(Debentures) ponfhrsm;udk

vG,fvifhwul 0,f,l&if;ESD;Ekdif&eftwGuf t&if;tESD;aps;uGu(f Capital Market) wpfckxlaxmif aqmif

&Gufoifhygonf/

13

2005-2006 rS 2009-2010 txd tcGefaumufcH&&SdrI

Particular
Total revenue and grants
Taxes and duties
Taxes on Income
Income tax
Profit tax
Commercial tax
Taxes on state property use
Land tax
Water and embankment tax
Taxes on extraction of forest
produce
Taxes on extraction of mineral
produce
Taxes on fisheries
Taxes on rubber
Custom duties
Excise duties
Other
Import license fees
State Lottery
Motor vehicle tax
Stamp duty
Transfers from SEEs
Foreign grants(valued at official ex.
rate)

Source: Myanmar Gazette

(aemufqufwGJZ,m; - 1)

20052006

20062007

20072008

20082009

20092010

Average

434,106
214,879
97,471
74,281
23,190
94,000
4,188
86
26

949,937
424,609
170,608
117,902
52,706
217,701
5,142
92
26

1,031,280
529,645
235,598
155,332
80,266
250,513
7,831
94
27

1,592,536
739,542
361,000
261,000
100,000
320,000
10,147
98
2,329

1,873,952
935,666
434,667
336,326
98,341
411,333
12,297
103
4,371

1,176,362
568,868
259,869
188,968
70,901
258,709
7,921
95
1,356

% of
the
total
100.00
48.35
45.68
33.22
12.46
45.48
1.39
0.01
0.24

1,600

2,406

4,290

3,897

3,897

3,218

0.56

16
2,460

5,000
3,600
10,620
400
6,050
1,130
3,040
219,000

18
2,600
...
13,000
4,633
13,525
400
7,100
1,225
4,800
525,177

20
3,400
...
15,000
4,744
15,959
450
8,771
1,620
5,118
501,479

23
3,800

22,000
5,189
21,206
585
12,800
1,621
6,200
852,860

26
3,900
.
40,000
5,499
31,870
635
15,500
2,235
13,500
938,124

21
3,232

19,000
4,733
18,636
494
10,044
1,566
6,532
607,328

0.00
0.57

3.34
0.83
3.28
0.08
1.77
0.28
1.15
51.63

227

151

156

134

161

166

0.01

14

jrefrmEkdifiHtpkd;&\ b@maiGcGJa0okH;pGJrI
Sr.
No.
1
2
3

Ministry

Foreign Affairs
Defense
Progress of Border Areas &
National Races & Development
Affairs
4 Home Affairs
5 Immigration & Population
6 Religious Affairs
Social welfare, Relief &
7 Resettlement
8 Information
9 Culture
10 Education
11 Health
12 Sports
13 Labour
14 Forestry
15 Agriculture & Irrigation
16 Livestock Breeding & Fisheries
17 Mines
18 Industry No. (1)
19 Industry No. (2)
20 Science & Technology
21 Energy
22 Electric Power (1) & (2)
23 Construction
24 Transport
25 Rail Transportation
Communications, posts &
26 Telegraphs
27 Commerce
28 Hotels & Tourism
29 Co-operative
30 National Planning and
Economic Development
31 Finance & Revenue
Source: Myanmar Gazette

(aemufqufwGJZ,m; - 2)

2005-06

2006-07

2007-08

2008-09

2009-10

Average 5
years

579
170,345

1,112
331,448

1,395
356,416

1,456
364,121

1,551
672,888

1,219
379,044

17,875
18,965
1,413
1,686

21,316
47,456
4,238
2,485

34,390
48,484
5,544
2,821

20,935
54,435
5,590
2,930

30,087
64,105
5,642
3,309

24,921
46,689
4,485
2,646

2,405
3,168
2,745
56,135
21,001
2,015
421
5,647
92,564
2,857
804
366
191
15,040
66
49,573
117,900
97,011
1,013

3,986
12,052
3,586
155,573
44,658
2,917
925
11,154
119,937
5,531
1,672
986
405
28,532
158
88,782
124,269
44,542
2,030

5,816
11,503
4,284
170,888
44,512
3,690
1,098
14,433
137,139
5,953
1,360
1,046
580
42,582
193
107,730
102,910
42,573
2,485

48,487
11,319
3,149
176,788
47,188
3,839
1,211
15,259
203,630
5,341
1,304
1,141
502
28,995
193
141,540
111,791
29,332
2,517

15,486
12,768
4,374
210,222
57,116
5,477
1,368
19,380
158,633
7,479
1,788
1,054
479
25,646
181
108,174
138,301
44,552
3,522

15,236
10,162
3,628
153,921
42,895
3,588
1,005
13,175
142,381
5,432
1,386
919
431
28,159
158
99,160
119,034
51,602
2,313

57
741
115
1,633

118
1,176
268
4,666

172
1,753
273
4,652

322
1,782
234
4,753

194
1,990
249
4,664

173
1,488
228
4,074

2,747
2,509

5,705
6,244

7,100
21,328

7,450
22,965

10,315
16,034

6,663
13,816