Cambodia’s Property Tax Reform: Policy Considerations Toward Sustained Revenue Mobilization
Abstract
Description
This brief provides an overview of Cambodia’s progress and efforts to sustain development by improving taxation and regulatory measures for land use and management.
Data show that Cambodia has achieved remarkable economic development over the last 20 years. It attained middle-income status in 2016. Taking into consideration an ongoing land reform program, the brief identifies key areas of improvement in property tax administration and collection in line with the Revenue Mobilization Strategy for 2019–2023.