This discussion paper outlines options available under the current legal structure to help the new leadership fulfill its commitment to decentralize natural resource revenues. It is also meant to inform Myanmar’s broader discourse on how best to distribute these revenues. First, it briefly outlines the current state of fiscal decentralization in Myanmar. Second, it describes the size and location of extractive activities given the limited information currently available. Third, it aims to share good practices for revenue distribution and international experiences. Fourth, it outlines policy options and considerations for policymakers on intergovernmental transfers and addresses the debate on tax assignments.

• ភាសាអង់គ្លេស