"The Myanmar Development Resource Institute?s Centre for Economic and Social Development (MDRI-CESD) and The Asia Foundation are pleased to present this fourth volume in the Subnational Governance in Myanmar Discussion Paper Series. Myanmar?s government has announced a commitment to both greater transparency in natural resource sectors and to further fiscal decentralization. There has also been increasing discussion of sharing natural resource revenues in the contexts of economic restructuring, constitutional reform, and the peace process. However, there is not yet consensus on what is to be shared, between which entities, how, or why. This discussion paper is intended to provide an overview of the current unknown and known elements of the resource governance system in Myanmar in order to inform future analysis of the potential risks and benefits of changes to the role of subnational governments."