By the current knowledge of how miRNAs work, this is probably not very likely. What we so far know they do target mRNAs and cause destabilisation of the messenger or in some instances block translation of a messenger RNA. Indirectly however a miRNA might cause a block in protein phosphorylation by for instance targeting a mRNA for a phospho-kinase which in turn might influence the phosphorylation of a downstream protein target.
Not directly but possibly indirectly by either directly targeting kinase/phosphatase mRNA for destabilization or indirectly affecting the expression or activity of kinases/phosphatases.
Here is one example of a miRNA enhancing the activity/expression of a phosphatase: