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

Cover -- Title -- Copyright -- Contents -- Foreword -- Acknowledgments -- Abbreviations -- Currency Equivalents -- Glossary -- Executive Summary -- 1 Introduction -- 2 Drivers of the Fiscal Decentralization System in Cambodia -- 2.1 Policy and Planning Framework for Fiscal Decentralization Reform -- 2.2 Structure of Government Administration and Financing Sources -- 2.3 Key Institutions -- 2.4 Legal and Regulatory Framework -- 2.5 Political Economy and Accountability Framework -- 2.6 Personnel Management Framework -- 2.7 Subnational Public Financial Management Framework -- 2.8 Capacity Building to Improve Fiscal Decentralization -- 2.9 Summary Assessment -- 3 Expenditure Trends and Functional Assignments -- 3.1 Overview -- 3.2 Trends in Subnational Expenditures -- 3.3 Deconcentrated Expenditure Trends -- 3.4 Addressing Low Levels of Subnational Developmental Expenditure -- 3.5 Key Laws on the Assignment of Functions -- 3.6 Practical Approaches and Lower Level Regulations for Reassigning Functions -- 3.7 Approaches to Reassigning Functions in Targeted Ministries -- 3.8 Summary Assessment -- 4 Subnational Revenues Including Intergovernmental Fiscal Transfers -- 4.1 Overview -- 4.2 Trends in Revenue Collections -- 4.2 Legal and Regulatory Framework for Revenues (Tax, Nontax, and Transfers) -- 4.3 Policy Issues for Own-Source Revenues -- 4.4 Policy Considerations for Reforming the Unconditional Transfer and Shared Tax Systems -- 4.5 Simulation of Simplified Option for Reforming the Unconditional Transfer and Shared Taxation Systems -- 4.6 Summary Assessment -- 5 Conclusions and Recommendations -- Bibliography -- Persons Met.

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Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.