Understanding Informal Taxation & Redistribution in Myanmar:

Preliminary Research

Position: Research Consultant to conduct literature review and initial primary

research
Type of Contract: Consultancy
Location: Yangon/remote for literature review component and Kachin or other
agreed on location for primary research component
Length of assignment: 25-30 days
Application deadline: 2 October 2019

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1. BACKGROUND & PURPOSE

Globally, evidence suggests progressive taxation and adequate public service provision are key
pathways to reducing inequalities. Across many countries, Oxfam has found that these policy levers
can be effectively harnessed to support adequate revenue mobilisation for the provision of essential
services that adequately respond to the diverse needs of communities, including those living in poverty.
In Myanmar, where poverty and inequality remain pronounced, tax revenue is low and there are few
public services. There is evidence however that suggests local level informal taxation is significant.
Alongside macro-level political and economic policies and trends, the prevalence of religious donations
for social and community causes, user fees linked to education and health care, philanthropy and
notions of self-reliance are all important for understanding how formal and informal tax systems function,
how they could be made more responsive and progressive and how they connect (or don’t) with formal
welfare provision. Additionally, parts of the country are governed by separate administrations with
separate tax and redistribution systems.
In this context, what kinds of formal and informal taxes do different people in Myanmar pay? How do
people experience and interact with these different systems of informal taxation and redistribution? How
large a role does this play in people’s lives and household finances? What impact do these systems
have on reducing inequality, particularly through access to services and supports? How does this play
out along gendered lines? What are the implications for moving towards more progressive systems of
redistribution?
This research project aims to deepen Oxfam’s understanding of the nature of informal taxation at local
levels and what impact it has on diverse women and men. Findings will inform our ongoing governance
programming and advocacy efforts given Oxfam in Myanmar’s focus on supporting gender responsive
public financial management systems given their role in contributing to reduced poverty and inequality.

2. AUDIENCE & USE

• Oxfam in Myanmar’s governance programming and influencing teams as well as Oxfam’s
global inequality and tax teams;
• NGOs/INGOs, think tanks, IFIs and donor agencies working on public financial management
issues, including tax, essential public services provision and/or inequality, in Myanmar;
• Local governance actors;
• Key sub-national and national-level government representatives.

3. RESEARCH OBJECTIVES
• Understanding how informal taxation is or is not a mechanism for redistribution in the Myanmar
context
o increased evidence with regards to how informal taxation and redistribution systems
are experienced by diverse women and men and how these translate (or don’t) into
service provision and redistribution
o understanding of how people perceive different forms of informal and formal taxation
and redistribution
o Understandings of the role of informal taxation plays in regard to local governance
systems and levels of accountability
o understanding of how informal systems of redistribution need to be considered in
related programming and policy change efforts
o Producing evidence about redistributive behaviour and attitudes that expands the tax
debates and offers ideas for increasing the tax base
• Initial insights (primarily based on literature review) into the proportion of household income
that informal and formal taxation represents.

4. RESEARCH METHODS, DELIVERABLES & TIMETABLE

A qualitative research methodology will be agreed on by the Consultant and the Oxfam in Myanmar
Team, including key research questions and a detailed interview/discussion question guide. The
research methodology will include:
• comprehensive literature review of key external documents
• qualitative key informant interviews and Focus Group Discussions with diverse community
members, local authorities and other key stakeholders in Kachin (or other location to be agreed
on)
• other primary data collection approaches to be agreed on between the Consultant and Oxfam.

The research deliverables, at a minimum, include:

• Final research plan and interview/FGD question guide
• Draft research report
 • Final comprehensive research report that incorporates feedback from the draft report and is
based on analysis and synthesis of primary and secondary data, including the following
components:
• Literature review
• Key findings and at least 3 case studies that highlight different aspects of informal tax and
redistribution
• Relevance of findings
• Areas of further research
• In line with final report, a summary report (4-5 pages) and presentation of key findings, including
Powerpoint slides.
• Notes and transcripts from interviews and FGDs

Research devlierables will be submitted based on the following timetable:

DELIVERABLES DATE DUE FORMAT
Final primary research 18 October 2019 Qualitative research methodology and
methodology and interview/FGD question guide
question guide

Draft Research Report 2 December 2019 Draft comprehensive research report

Final Research Report 16 December 2019 Comprehensive internal research

(integrating feedback) report (no more than 30 pages plus
annexes and bibliography)

Final Summary Report 16 December 2019 Summary report outlining key findings
for external sharing (4-5 pages)

Sharing of findings and 16 December 2019 PowerPoint summary of the research

discussion with Oxfam staff and findings (15-25 slides)
partners
Interview and FGD notes and 16 December 2019 Typed notes and transcripts
transcripts

5. ROLES AND RESPONSIBILIITES

The Consultant is expected to work largely autonomously, but with support from Oxfam as required.
The following is an approximate division of responsibilities:
Consultant
• Arrange all logistics (visa, transport, accommodation etc.) for primary research;
• Arrange translator, transcription and research assistants as required;
• Conduct primary research without Oxfam accompaniment, except where introductions
need to be made, such as with relevant community leaders, local government
representatives etc.;
• Write the draft research report, integrate revisions accordingly; and submit revised final
version along with summary report and deliver presentation of findings.
• Conduct all of the above according to agreed timelines.
Oxfam:
• Arrange visa invitation letter and travel authorisations, as required;
• Provide key literature suggestions and internal research, as relevant;
• Provide contact details and facilitate introductions for relevant people;
• Promptly review draft research report and provide consolidated feedback within 5 working
days;
• Respond to ad hoc requests; and
 • Conduct all of the above in a timely and responsive fashion.

6. RESEARCH MANAGEMENT
Research Project Manager: Alison Kent, Director of Advocacy and Communications

7. PROPOSAL REQUIREMENTS & BUDGET

Consultant must submit a research proposal by 2 October 2019 that includes the following:
• Cover letter outlining relevant research experience of Consultant(s) of no more than one
page;
• CV of Consultant(s);
• Proposed research plan and qualitative methodology for primary research, no more than 2
pages;
• An indicative budget of no more than 9,000 USD that includes all travel and other expected
costs, no more than one page;
• 1-2 relevant examples of past work and/or writing by the Consultant(s).

8. ADDITIONAL GUIDELINES
Oxfam research guideline on Undertaking research with ethics
Oxfam Style guide for notes, references, and bibliographies
These and other Oxfam research guidelines can be accessed here

Applications that fail to meet or exceed the above requirements will be disqualified.
30% of the overall fee will be paid upon signing of the contract and the remaining 70% paid upon
completion of the research to a satisfactory standard.

All applications should be submitted electronically with the subject title ‘Informal Tax Research
Application, name of Consultant’ to myanmarhr@oxfam.org.uk and alisonkent@oxfam.org.uk
no later than 2 October 2019, 5 PM (Myanmar Time). Any questions should also be directed to the
above email addresses.

Phone: +95 (0)1 539986, 539987, 539958, 539189 and 504918

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Oxfam reserves the right to modify above terms of reference as necessary.

We regret that only short-listed applicants will be contacted.

Please note: Oxfam will never ask for any payment at any stage of recruitment.