{
  "title": "Cambodia: Technical Assistance Report—Tax Administration Modernization Priorities 2019–23",
  "publication": "IMF Staff Country Reports, November 7, 2018",
  "sourceUrl": "https://www.imf.org/en/publications/cr/issues/2018/11/07/cambodia-technical-assistance-report-tax-administration-modernization-priorities-201923-46336",
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  "summary": "This FAD mission reviewed recent progress to improve tax administration and identified areas of priority tax administration modernization for 2019–23. The MEF has been implementing the RMS, a major component of which is the strengthening of the administration of the GDT.",
  "sections": [
    {
      "heading": "Overview",
      "content": "- The FAD mission reviewed recent progress to improve tax administration and identified areas of priority tax administration modernization for 2019–23.\n- The Ministry of Economy and Finance (MEF) has been implementing the Revenue Mobilization Strategy (RMS), a major component of which is strengthening the administration of the General Department of Taxation (GDT).\n- As the RMS ends in 2018, the MEF is developing the next phase of reforms to strengthen the revenue system of Cambodia over the period 2019 to 2023."
    },
    {
      "heading": "Implementation status and milestones",
      "content": "- The GDT has completed 71 out of the 86 RMS tax administration measures.\n- The remaining 15 RMS tax administration measures are under active progress."
    },
    {
      "heading": "Performance and outcomes",
      "content": "- Since 2012, the GDT has routinely exceeded its revenue targets.\n- Year-on-year revenue growth has far exceeded the annual levels of economic growth.\n- Cambodia’s 2017 tax-to-GDP ratio was 17.2 percent, noted as being comparable with many regional countries.\n- The GDT achieved extremely positive revenue growth and collections during the RMS implementation."
    },
    {
      "heading": "Subjects and focal areas addressed",
      "content": "- Auditing\n- Internal audit\n- Public financial management (PFM)\n- Revenue administration\n- Strategic planning for revenue administration\n- Tax administration core functions\n- Taxpayer services\n\n---\n\n Content in this bundle\n\n- Country Report\n  - Country Report (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - Country Report (PDF){rel=\"external\" type=\"application/pdf\"}"
    }
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    "[Markdown version](/en/publications/cr/issues/2018/11/07/cambodia-technical-assistance-report-tax-administration-modernization-priorities-201923-46336/index.md)",
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    "Published: November 7, 2018",
    "Series: IMF Staff Country Reports",
    "DOI: https://doi.org/10.5089/9781484383148.002",
    "The FAD mission reviewed recent progress to improve tax administration and identified areas of priority tax administration modernization for 2019–23.",
    "The Ministry of Economy and Finance (MEF) has been implementing the Revenue Mobilization Strategy (RMS), a major component of which is strengthening the administration of the General Department of Taxation (GDT).",
    "As the RMS ends in 2018, the MEF is developing the next phase of reforms to strengthen the revenue system of Cambodia over the period 2019 to 2023.",
    "The GDT has completed 71 out of the 86 RMS tax administration measures.",
    "The remaining 15 RMS tax administration measures are under active progress.",
    "Since 2012, the GDT has routinely exceeded its revenue targets.",
    "Year-on-year revenue growth has far exceeded the annual levels of economic growth.",
    "Cambodia’s 2017 tax-to-GDP ratio was 17.2 percent, noted as being comparable with many regional countries.",
    "The GDT achieved extremely positive revenue growth and collections during the RMS implementation.",
    "**Country Report**"
  ],
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      "sourceUrl": "https://www.imf.org/-/media/files/publications/cr/2018/cr18305.pdf",
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