On 11 March 2014, the Myanmar Parliament approved the following changes of tax law in order to boost Myanmar economy and to encourage taxpayers to comply with the tax laws. The reformation to the tax system primarily aims to minimize tax evasion in Myanmar by emphasizing tax benefits such as availability of public utilities. In addition, the punishment for non-compliance should be more focused. For example, most retailers in Myanmar avoid paying taxes on sales of alcohol because there is no reward for those who abided by the system or regular taxpayers would not be able to compete with non-taxpaying prices elsewhere.

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