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Cambodia’s Property Tax Reform: Policy Considerations Toward Sustained Revenue Mobilization

Sissie Fung and Brian McAuley : 2020

Data shows that Cambodia has achieved remarkable economic development over the last 20 years. It attained middle-income status in 2016. 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. It recommends expansion of the property tax base coverage, increase the valuation level and strengthening the enforcement and compliance measures while providing tax relief to address social equity concerns.

Source: The Governance Brief No. 38, Asian Development Bank

Link: https://www.adb.org/sites/default/files/publication/561136/governance-brief-038-cambodia-property-tax-reform.pdf

Taxation and Revenue Collection