36 Enterprise Management 3.6 TAX MEs in all locations paid various kinds of tax like land tax, market tax and garbage tax to work from a particular location. 3.6.1 LAND TAX Land tax receipt MEs carrying out their businesses from fixed locations in the market paid land tax at fixed intervals to the local Municipal Corporation (MC). In Yangon, some MEs paid a fixed land and house tax of MMK 200-600 kyats ($0.2-$0.6) every one to three months. The YCDC official came to collect this tax as was told by Crystals (Fan seller, Yangon) who paid a land tax of MMK 400-500 ($0.4-$0.5) every month. However, some of the MEs in Yangon mentioned that YCDC had stopped collecting the land tax since the last presidential election while some of the MEs still paid that tax. “They don’t show up anymore. It stopped after the last presidential elections.” (Laura, banana seller, Yangon). Even Maung (watch repairer, Yangon) used to pay a land tax of MMK 200 ($0.2) to the YCDC until two years back. He said that the YCDC had stopped collecting this tax since the change of Government. In Mandalay, most of the MEs did not pay any land, market and garbage tax to Mandalay City Development Committee (MCDC) and said that they did not have to pay any tax as they were carrying out their business from home except two MEs, Cho (designed longyis with thread, Mandalay) who carried out her business from home and Kyaw (flower seller, Mandalay) who had a shop in the Pagoda paid a fixed land tax to MCDC once in six months. In Nay Pyi Taw also of all the MEs interviewed, only Zaw (Journal seller, Nay Pyi Taw) paid MMK 650 ($0.65) as land tax for the farm he owned to the Municipal Corporation Department. The staff from the local Quarter office came to collect this tax. 3.6.2 MARKET TAX Crystals paid a monthly tax to the YCDC official Market tax was collected by the market leader and there were two kinds of market leaders. One who collected tax from the temporary shops and the other who collected tax from the permanent shops that were generally five square feet or bigger. The tender to collect tax was outsourced to private companies/individuals and they had to pay some amount to the Municipal corporation department every day. For instance, Maung (watch repairer, Yangon) paid a market tax of MMK 100 per month ($0.1) to the market leader.