Cambodia’s Property Tax Reform: Policy Considerations Toward Sustained Revenue Mobilization
- Sissie Fung and Brian McAuley
- Jan 2020
- Asian Development Bank (ADB)
- International
Cambodia has taken a cautious but sensible approach to enhancing the revenue performance of the immovable property tax by focusing on administrative improvements that expand the tax base coverage, increase the valuation level, and strengthen the enforcement and compliance measures while providing tax relief to address social equity concerns. Data shows that Cambodia has achieved remarkable economic development over the last 20 years. 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. 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.
