연구정보
[행정] Non-Tax Revenue Management System in Cambodia
캄보디아 국외연구자료 연구보고서 - World Bank 발간일 : 2022-06-29 등록일 : 2023-01-13 원문링크
The Royal Government of Cambodia (RGC) developed and launched a public financial management reform program (PFMRP) in 2004. The reform consists of four platforms, namely: (1) improving budget credibility (2004-2008); (2) strengthening financial accountability (2009-2015); (3) improving the linkage between budget and policy outcomes (2015-2020); and (4) improving accountability and systemic public financial reforms (2021 to 2025). One of the key achievements of the PFMRP has been the remarkable improvement in the performance of revenue collection from both tax and non-tax revenue sources. Building on earlier successes in mobilizing revenues, in 2014 the RGC adopted its medium-term revenue mobilization strategy (RMS) phase I (2014-2018) and then RMS phase II (2019-2023). The RMS is built on three pillars: (1) strengthening revenue administration, (2) improving the revenue policy and institutional framework, and (3) strengthening monitoring and evaluation. While much of the increase in government revenue is attributable to an increase in tax revenues, considerable progress has also been made in terms of collecting and managing non-tax revenue (NTR). The collection of NTR has more than doubled between 2015 and 2019. In 2020, NTR was expected to account for around 12 percent of budgeted revenues.
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| 이전글 | [경제] Cambodia Economic Update : Navigating Global Economic Headwinds | 2023-01-13 |
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| 다음글 | [정책] DKI Jakarta Province Voluntary Local Review 2021—Jakarta Collaboration in H... | 2023-01-19 |
