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Fiscal Decentralization Reform in Cambodia: Progress over the Past Decade and Opportunities

Publication | December 2018
Fiscal Decentralization Reform in Cambodia: Progress over the Past Decade and Opportunities

This report reviews Cambodia’s progress in fiscal decentralization since passing the Law on Administrative Management of the Capital, Provinces, Municipalities, Districts and Khans.

This report reviews Cambodia’s progress in fiscal decentralization since passing the Law on Administrative Management of the Capital, Provinces, Municipalities, Districts and Khans (Organic Law, 2008) and commencing the National Program for Democratic Development, 2010–2019 (which was extended to 2020). Solid progress has been made in providing the architecture for an intergovernmental fiscal transfer system, including recent introduction of the Subnational Investment Fund for which ADB has provided design advisory support and initial capital funding.

Contents 

  • Executive Summary
  • Introduction
  • Drivers of the Fiscal Decentralization System in Cambodia
  • Expenditure Trends and Functional Assignments
  • Subnational Revenues Including Intergovernmental Fiscal Transfers
  • Conclusions and Recommendations