## Cambodia: Technical Assistance Report—Tax Administration Modernization Priorities 2019–23

_IMF Staff Country Reports, November 7, 2018_

## Source details

**Canonical URL:** [Cambodia: Technical Assistance Report—Tax Administration Modernization Priorities 2019–23](https://www.imf.org/en/publications/cr/issues/2018/11/07/cambodia-technical-assistance-report-tax-administration-modernization-priorities-201923-46336)

## Other formats

- [Markdown version](/en/publications/cr/issues/2018/11/07/cambodia-technical-assistance-report-tax-administration-modernization-priorities-201923-46336/index.md)
- [Structured JSON version](/en/publications/cr/issues/2018/11/07/cambodia-technical-assistance-report-tax-administration-modernization-priorities-201923-46336/index.json)
- [Bundle manifest](/en/publications/cr/issues/2018/11/07/cambodia-technical-assistance-report-tax-administration-modernization-priorities-201923-46336/bundle-manifest.json)

## Bibliographic details
- Published: November 7, 2018
- Series: IMF Staff Country Reports
- DOI: https://doi.org/10.5089/9781484383148.002

---

### Overview
- 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.

### Implementation status and milestones
- The GDT has completed 71 out of the 86 RMS tax administration measures.
- The remaining 15 RMS tax administration measures are under active progress.

### Performance and outcomes
- 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.

### Subjects and focal areas addressed
- Auditing
- Internal audit
- Public financial management (PFM)
- Revenue administration
- Strategic planning for revenue administration
- Tax administration core functions
- Taxpayer services

---

## Content in this bundle

- **Country Report**
  - [Country Report (Markdown version)](/-/media/files/publications/cr/2018/cr18305.pdf.md){rel="alternate" type="text/markdown"}
  - [Country Report (PDF)](/-/media/files/publications/cr/2018/cr18305.pdf){rel="external" type="application/pdf"}

---

_Source: https://www.imf.org/en/publications/cr/issues/2018/11/07/cambodia-technical-assistance-report-tax-administration-modernization-priorities-201923-46336_