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(1)Cambodian. Revenue. Tax. Tax. Issues. and Non. Revenue:. & Proposals. Sinavith. Sang. Abstract Taxation issues. is. important. an. of economic. of improving. polity,. tax. as. policy. drawing. and revenue. instrument as. well. tax. of economic. that encounter. policies. increased. developing. countries. a. reformdeals. fast. a. of. democratic. after the. with. coalition. of. In the process. economy,. changing. range. wide. design and administration.. the requirements. dramatically. Tax. country.. of tax structure,. speci五c problems. in Cambodia. in. policy. society, and. formeやin. government. 1993, Similar. to. in the. market numerous. late 1980s.. in its latest. EfrlCiency. and. economic. and. monitor. From. to丘ght. measures. laid out. to. public reform. Also. plan, Royal. the. by. began. Royal. restore. a. the Rectangular. and. in 1993. which. the. under. Pbno皿Penh. -. capital. in 1994,. The. system.. Under played. a. included governance,. the Tax. Department. business. registrationtax 血atent tax). 1995,. process. the. system.. through. city spread to the. government's. 1997,. 1998. of this reform. guideline. of the. ensuring. private. this tax. the. out. adoption. and. 1999. to. for Grow血,. some. Employment,. Equity, and. speci丘c by. an. of. ambitious. donors. participate. procedures. with. and. costs. reducing. as. predictability. implementation. in Cambodia for trade. Industrial the direct. Under. out. and. on. a. in and. time. and也e. facilitation and promotion. to. view. of business.. control turnover. system,. provinces of. a. Commercial. and. Office. of the Ministry tax,. established in 1981,. was. of Economy. profit tax and. import. Department. and. the Tax. both. out. carried. market-oriented. transform. Tax. economy,也e. the official assessment. system. Finance,. its branches and. in the. assessment. Department to. duties. export. and. collection Tax. and. initiated. the self-assessment. is stillunderway. Royal. vital role in implementing promoting. the Municipal. ,. ofrlCial assessment. activities. In response its reform. system,. under. transparency. institutions. set. its full energies. Introduction. taxation. became. taxes. introducing. -. to the. regard. has. committees I. devoted. throughthe. businesses,. medium. Section With. Strategy. in Cambodia. establishing numeral. registration. increase. to the血･ee. socialist economy. of Cambodia. governance,. of Cambodia. a. cbanges血･om. the international丘nancial. process. small. the. Government. good. development. Government. business, in particular. of business. the. effort called. economic. political reform. Cambodia. 1990s,. mid. corruption,. accelerate. narrowly.. promoting cost. other. Government. the triangular sector. macroeconomic. development. of Cambodia, strategy, and. mainly human. stability, implementing. the. Ministry. in economic resource. flSCal reform,. and. of Economy. and. publicfinancial. development, increasing. Finance reform,. strengthening investment. has which good. in physical.

(2) 横浜国際社会科学研究. (586). 134. and. infrastructure. social. key. treasury (iii). policy. However, policy. major. The. lessons good. on. the. The. will be. paper. Cambodian. Tax. more. generate. major. strategies.. Brief. Review. The. law until early 1975,. statutes. and. legal. system. commercial conflict. in. party to form. a. a. in implementing. uncertainty. were. and. late 1990s. conscious veⅣ. much. development Domestic. plans. and. was. foreign. either. areas. 1990s,. investments. may. were. a. overview. bygiving. overcome. of. Revenue some as,. revenue.Aswell. reviews revenue. V. background. about. mobilization･. Cambodian. the. emphasizes. of. Section. conclusion.. System. has. and. and trade. law. the. are. an. of. of reform. and. needs. of economic. taxes丘gured. encouraged,. and丘scal. component･. mediation. development. to. de丘ciencies. correct. Issues. developlnent.. incentives. in the were. in other in. that have in the. concerning. given. great. a. taken tax. these. In the early stage revenue. law clearly. draft to draw. on. found. structure. to potential. and. adversarial. the. resulted. tax reforms. Many. prominently. systems. that has. Many. compliance,. pressing. or. of tax. over. where. working. Therefore,. bankruptcy. mediation cases. the period. 1993.. law,. is presently. features. many. in. even. the third parト. since. company. favored. norm,. arbitration. of the government.. degree. of Cambodia. on. modeled. during. (UNTAC). taxation,. on. statutes. -. 1979-1991,. Cambodia. of Cambodia. business. dating血.om. also traditionally. it shares. to. the first part. Government. as. such. consist. process. in response. international. legislation. Royal. solutions. flSCalfunction. by its stage. as. Tax. Authorityin. Government. regulations. findings. of four parts;. mixture. by the. tax system, a. undergoing tax. a. Transitional. Royal. Section. system.. and. throughtransparency･. of the domestic. tax. wi仙. improvement. non-tax. and. literature. the. of Cambodian. legal system. Court也at. to improve. conditioned in the. The. revenue. the. on. toge也er. of the Domestic to. and. based. article will show. the solutions. development. II describes. socialist period. in key. of the Cambodian. and is currently. countries. mid. dispute.. This. problems. major. comments. by bringing. of its ongoing. strand. tax. economic. the research. is. -. Nations. Cambodian. Commercial. In the viewpoint. under. The. part. gaps. in. system. in Cambodia. legislationpassed. many. contains. and. out. major problems. adjudication.Ti1erefore,compromise. one. legislation. -. the tax. It gives. early 2000s. efficiency.. from. Cambodian. Reform. the second. part. arbitration. and. favors. the fourth. and. in Cambodia. by the United. in place. put. 1991-93,. the. of Tax. of the legal system. history. French. the. of History. and. revenue. Background. II. and to broaden. in Cambodia. collection. and the. obstacles. current. in reforming. revenue.. national. various. be able to point. Ⅵ summarizes. Section. l.. programs,. the. efficiently,. issues. the current. revenue. non-tax. and. implemented. and. e#orts. revenue. non-tax. and. Section. follows.. with也e. last Section. adopted. learnt in the late 1990s. system. III discusses. problems. of the. aspects. national. tax. as. Section. tax. may. and. problems. can. The. tax. and. stmctured. System.. the. shows. reform. and. system.. main. its main. administration. administration. its hard. property. has launched. reform･. to address. put. higheffectiveness. for. been. needed. must. development. them. its remaining. two. both. the safetyof the Cambodian. ensure. future. tax. are. efforts. strategies. from. experience. strategiesthat. suggestion it will. collection. recently and. improve. to reformulate. efforts and. Cambodian. Mobilization. Ⅳ. revenue. and. to. efforts. reform. wi也just. have. measures. effective taxation. efficientand. of this article deals. strategies. some. In addition, Cambodia. of national. reform. though. even. execution. state. Finance. and. (ii)customs. policy,. customs. and. improving. system,. of Economy. and and. in tax. progress. of the taxes.. recommendations. the MinistⅣ. formulation. Further. more. aim. and,. inadequate. some. financial. and. administration. (iv)budget. achievement.. options. to ensure. order. (i)tax. including. reform,. has been. administration. in. policy. operation. there. and. resulting the. of improvement. programs. banking. strengthening. for the public丘nancial management,. Designed. management. four. sectors,. 第10巻第5号(2006年1月). socialist deal. system, tax. of. place in or. reforms. of its economic of Cambodia･ and prospective.

(3) Cambodian. investors･. As也ose. incentives. worked. investors to. and Non. likely to be those. were. stimulate. Revenue. Tax. greater. Tax. had accumulated. who. accumulation. (SinavithSang). Revenue. of wealth. wealth. income. and. (587). income,. and. to the detriment. 135. government丘scal. of income. iⅢ. equality. the country. Taxation. in Cambodia. 1997,Amended. are. Finance. ofFebruary Rental. of February. No･12. ll, 1995･. oりuly. industries. The. hnd,. 1994. Law. nis. of the Law. Overview The. Cambodian. simpli丘ed. regime are. to. business.. and form. the. each. estimat占dregime.. is being. implemented. Sihanoukville･. Under血is. the basis of normal modern. self-assessment have. authorities certain. goods. an. with. enhanced. The. the. estimated. turnover. as. liabilities. are. base. Of taxpayers･. subjective,arbitrary, low and. It is also poses. public. service. independent The. persons. and. Ministry. pay.. address. Land. and. Proflt tax/turnover promote. and. certain. the Sub-Decree. the. on. was. system. assessment. and/or. not. central. and. ad hoc. sustainable. in the to. of the. denial. strengthen. Koh and. Kong,. of input. tax. key,. monitoring. on. in line with. them,. The. and. procedures. address. be effective. long-term･. assistance this system. broadly. are. To. may. administered. 2001,. Cham, practices. as. such. and. Since. obligations. instruments. strategy. compliance. Kompong. prevalent.. measures,. will. will apply. the technical. with. -. assessment. Penh,. IMF).. conventional. are. solutions. of tax. in 1994. payment. blunt. such. only. Reap,. of noncompliance. NAT).While. tax are. tax丘1ing. the. regime,. a taxpayer. regime. in Phnom. Fund. in principle,. real. level of turnover. the. methods. established. follows,. of taxpayers,. or. applied. was. which. the. regimes:. of taxation.. regime. taxes. Siem. the. tax. credits. on. in safeguarding instead,. and. is the. enforcement,. ingredient.. applies. between. serious. to. all other. and. and. this problem. tax. of. taxpayers turnover. are. tax,. and. the basis. revenue. effectively,. estimated purpose. of many. collection,. formulating. regime. a. required. the local tax. to. under their. report. patent).In practice, low tax. these. level of compliance is inherently. system. provisions in view. especially. mechanism. by. tax assessment. officials,giventhe extremely. the. negates. is administered. and. ofFICeS. In theory,. --. 2 percent. administered,. risks to the integrity. branch. methods. (pro丘ttax,. taxpayers. it is presently. tax. provincial. self-assessment. business. small. in the. Law. on. of the generally. of strict internal. controls. is crucial.. monitoring of Economy. supplying goods. tax. their liabilities. As. ProfltTax. on. House. on. on. decide which. to. activityand. the real. Battambang,. nontransparent,. To. fall under. provinces:. partial. negotiated. 240. encourage. taxation. factors. is that different. of the twenty-three. includes. three. of business. thetype. (RRTB),. distorted. a. into. determinative. Monetary. system. for calculating. largely. of this categoIγ. Taxation･. as. tax. supervision. regime a. The. comprehensive. audit capacity. regime. taxpayers. but problems. highly. and. No. to. 18. of. 9, 1994,Announcement. legislation, namely,. (the International. records. they. coherent. estimated. ofFICeS under the. to. short-term, a. tax. the value-added. under. of. -. methods,. resorted. in the. revenue. formulation. Bureau. other. and. No. 21. of March. incentives. No.. Taxation. on. 29, 1997.. December. regimes. FAD. system,. books. for tax. by implementing. real regime. Tax. in five. Tax. provides. enterprise,. taxation. of the Fiscal Affairs Department. 28, 1994, Regulation. 9, 1994, Announcement. liabilitycompanies. Regime. of 1994, Regulation. of March. divides. system. three. Law. of the law. comprising. System. Until 2001,血e. by the Real. dated. Finance. Proflt/Turnover. on. supplemented. Tax. all limited. regime.. exclusively. was. of business. effect of having. Tax. regulations. of February. No.26. lnvestment. on. taxation. At present,. The. Turnover. and. I･aw of 1995,. ProfltTax. on. lnvestmeIlt. on. the. 19. Regulation. law. of Cambodian. belong. under. and. in Cambodia.. lmplementation. 2.. 28, 1994,. Proflt, House. on. No.. laws. numerous. of 1995, Finance. 28, 1994, Regulation. Tax. by. governed. Law. or. and. Finance. seⅣices,. or. has. making. recently contracts. established with血e. a. Large. government. Taxpayer. Unit. that have. of. turnover. of. an. for administration annual.

(4) (588). 136. Billion Riels. one. 第10巻第5号(2006年1月). 横浜国際社会科学研究 (Cambodian. persons. that have. supply. of services. an. 125. Million. of Cambodian. Tax. and. from. turnover. annual. higher. A. or. currency). 500. Taxpayer. Medium. Million. Unit. Riels for the. Riels for contracting. has. supply. been. 250. of goods,. with the government,. to administer. established. Riels for the. Million. up to anamount. of less than. one. of Economy. and. Billion Riels.. 3.. Overview. ln Cambodia,也e Finance.. Ⅵ1e Minister. Institutions the Royal. tax part. provisions. reformed. Ministry. of Economy. improve也e. to. order. The. of Cambodia･. by the tax. has been. of the. the general. out. and 1994. since. tax. to. appeal. system. to. and. in the. and. of violations. and. apply. to a market. devoting. been. of. penalties current As. economy･. all its efforts in. assistance. wi血the. administration. institutions. other. of the law･ The. transaction has. its activities･. supeⅣises. to collect taxes. Department. the tax. reform. case. the concurrent. the Tax. and. Department. has the obligation. with. (MEF),. administration. the Tax. are. the courts. in accordance. Finance. and. domestic. of tax provisions. to. tax. of也e. tax administration. of也e Ministry. is the Minister. administration. management. for the administration. Government. system. in the tax. authority. carries. responsible. determined. as. highest. Administration. of. overseas. advisers.. 4.. Overview. of Cambodian. cambodia. has. Furthermore, 62%. At the. in 1998. of domestic. drastically. ratios. revenue/GDP. tax. revenue. the. share. in 1999. and. to. the customs. once. tax. time,. same. 44%. to. Policy. lowest. of血e. the share. in 2000.. revenue. one. Tax. from. rose. in 2000.. 38%. has. tariff reform. In. 8.5% of GDP. 44 percent. from. revenue. of. (about. of tax. international. effective･. Hence,. and 2000) in the world.. decreased. taxes. of international its present. from. base. is. to. and. 56%. of tax. will drop. taxes. trade. tax. in 1999. to 56%. in 1998. revenue. trade. addition, the share. become. in 1999. extraordinary. narrow.. 5.. Organization, ln Cambodia, btlreauS. deputy. Director. the. taxation. Directors,. general and. primarily. -. the. provincial. collection. tax bureaus. to. coordinate. tax. the supervision and. appeal. head. at the. oFICe. are. policy. of operations. uniform. formulates. and. and. to. guidance. a. Deputy. methods,. and. overall policies. the municipal. tax laws. First. registration,. services,. ofrlCe develops. of the. application. three. and. procedures. head. directives. impartial. and. formulation,. of tax. 24 branch-. by the Director,. (includingtaxpayer. preparation activities), The budget). and. tax,. level, and. central. managed. reform. training. national a. a. ofFICefunctions. I. for formulating. of the. administration. Department. parts:. provinces) Head. (personnel, recruitment,. administration. plansfor. 20. and. responsible. audit,. of two. consists. responsibilities include. research,. of the Tax. personnel. tax department. (4 municipalities. whose. accounting,. and. management,. and. and. regulations. nationwide. Each the head. of the 24 branch The. oWICe.. also thefrontlline contact. branch. tax. bureau bodies. administrative. has. a. similar organizational. structure,. is directly involved in investigation, for the administration,. controlling. which. their counterparts. mirrors. assessment,. and. collection.. and. keeping. taxes. internal. They. in are. the closest. wi也taxpayers.. ′mere have. bureaus. tax. are. complete. approximately control. employees.. ′mis power. recommend. personnel. over. in the Tax. 1,500 employees personnel. policies. related. resides in the Personnel based. on. performance. and. Department.. The. to hiring, promoting. Department to report. of the MEF･ to the. Minister. Director and The. of this department. dismissing director. of Economy. of tax only. has. and Finance･. does. not. administration the power. to.

(5) Tax. cambodian. 6.. Administrative has. There. to. procedures for tax. law been. tax. The. found. modern. lack. the. systems.. penalties,. appeals,. implicit. an. is the result. obligation. transfer. Cambodia. has. management. remarkable. long. Internal. have. The. Giving. ･. in most. a. not. comply.. of having. Problems. some. and. clear. are. provisions. of topics. and. provisions Currently,. in scope. similar. as. such. these. cases,. Previous. system･. in their amendments.. and. to those. registration,assessment, are. provisions. attribution of the. poorly. specifled, to. responsibilityeither. tax. the. and. cover. Without. the necessary. mobilization. current. budget. and. been. to about. which. set. the. tax. its public丘nancial implemented. out and. since While. management･. expenditure. have. amounting. expenditures,. been. to. behalf of the taxpayer.. on. of improving. have. an. of. sanctions. provisions,. enforcement. the obligation. transfer. necessary. importa血ce. achievements. standards,. the. providing. Mobilization. which. This. administrator.. Revenue. Domestic. measures. signi丘cant. not. tofu1Bll. fundamental. revenue. of. devoted. while. of the the. the tax. however. made,. Ca皿bodia's. half the average. for low. are. flnanCed. capital expenditures. income almost. sources.. external. problem. to. taxpayer. to attempt. necessary. area. hardly. the. on. acknowledged. been. revenues. principal. do. ratio is veIγ low by global. balf血･om. than. these. range. awide. lack. and. position. in the. revenue-to-GDP. more. 137. laws. administrative. of the tax 1995. and. In general,. However,. obligation. Major. been. especially. efforts. countries.. an. III. policies, systems. late 1980s. necessary. provide. obligations of the taxpayer. taxpayers. when. Section. current. of the. is put in the awkward. administrator. to. of 1994. cover. provisions. sanctions,. of placing. the obligation. enforce. (589). to the taxpayer.. or. ¶1ere is. Acts. Taxation.. on. enforcement.. necessal了enforcement. administration. the. and. done. efforts in the administration. in both the Finance in the Law. can. collection,. found. be alsofound. the provisions. (Sinavith Sang). Revenue. Tax. Of work. amoullt. considerable. are. administration. and Non. procedures. the tax department's. support. in most. and. a. Revenue. of low. causes. domestic. in whole. tax exemptions. revenue. in part,. or. in Cambodia. performance duties. of customs. and. are:. taxes,. granted. the. under. Law. on. lnvestment;. Ad. ･. Weak. hoe. tax. provides. Tax. I_,aw. and. Duty. on. for export. after the end Implementing. step. delay. often associated. with. in introducing. Value-Added. a. to. Tax. the. Exemptions is. of capital goods ､. and other. holidays. tax. Regulations. for the. Law. tax. dutyexemptions.. the scope. investor. virtually. every. sector. proposal. of limiting血e of the Law. in也e. and. accountabilityfor economy,. recommended and. on. restrictions on. improved. revenue. flXed and. movable. assets,. to eight years,. of up. period,. and. to. critical impediments. of the most. one. enterprises. of ad hoc. political parties interference;. unwarranted. revenues.. of the holiday. in improving. combination. and. administration;. lots and timber. oHishery. Investment. customs. for duty free importation. materials. limiting. Taxation. on. dutyexemptions,. customs. and. capture. Limiting The. raw. in tax and. Limited capacity. ･. of the Law. country;. wbole ･. 1.. implementation. Insufficient. ･. the taxation. Investment. taxes.. including. were. The The. natural. implementation recommended. aⅢd large. has. eliminated. any. room. with. Regulations. in sharp. long. a a. was. contrast. income. to. rate. strictly. signi丘cant. however,. cover. the. initial. activities. 刀-e. scale manufacturing. for the business. a. of. delay, the to. view. of investment,. areas. exploitation,. activities strictly to medium. the Regulations. of these. 1998. tax. corporate. abroad. A氏er. in January. Law. duty free importation. 9 percent. permanent. of remissions. adopted. resource. a. The. mobilization.. tax. to. be. a. policy.

(6) (590). 138. instrument. 横浜国際社会科学研究. in the. Assuming. us$12. a. in 1997. Ⅵ1eSe ●. are. some. of GDP. million. of imported. Custom;. goods.. Assuming. for the Law. incentives. all the. lmplementing. in 1997.. 1.2 percent. or. million. proposals. Removing. revenue. exemptions. on. the. under. have. profltS would. Law. Investment. on. of 15 percent,. dutyrate. a. the tax. under. been. in 1997. the foregone. customs. of GDP.. Investment. on. currently. the Implementing. and to. granted. resource. resource. and. to be. Regulations. revised:. firms. processing. from. the. Regulations.. Removing. ●. percent. US$37. was. effort.. the capital base, the lost. on. return. OA. US$249. to. revenue. mobilization. modest or. million,. amounted. revenue. 第10巻第5号(2006年1月). the. Regulations.. of consumption. production. (However,. the. of the. revision. from. goods. the. lmplementing. preferred. sectors. in the. to. effect. Regulations. this. lmplementing be. not. should. retroactive.) the 9 percent. 'Repealing lnvestment,. with. their holiday Those. period･. grandfathering but. status flrmS. holiday. rate, the tax. tax. Those. clauses.. to. not. three. exceed. Currently. taxes. paying. period,. than. activities other. All the holiday. years.. at the rate. in the IJaW. the profltS reinvestmentru1e. and. of 9 percent. resource. activities could be. period would. begiven. would. maintain. rescinded. a. grace. On. this. a鮎r. period. to. of up. 血reeyears. the hw. ●Amending. the duty. 'Reducing. the reduction. onrubber. on. to the. exports,. Even. on. and. extend. its scope. received from. was. 2.. this. Proper. additional evidence. fifthof that amount in addition. These. levels. forestry events. of. to the. 1997. cover. revenue. all provisions. and. exemptions,. such. only. in the Law. character. to. tax. put. the. manufacturing which. should. have. been. in the. Regulations. activity. In addition,. be void.. should as. exelnptions. the lmplementing. to amend. need. Taxation. on. case. of now. which. the government. the loss of. paid, and. as. It is, however,. ¶1e authorities. exemptions.. specifled. quasi-legal. ad hoe. of the tax system.. potential. ad hoe not. imports. developmentally. The. US$60. budget). ･. million, It was. and. or. 2 percent. losses. poses. from. of GDP. charges. economy in丘nancial. as. a. serious. illegal. and. and. are. logging. associated with. result of the. support. from. revenue. in signi丘cant. to the government. the. to. US$14. shows. in 1997. per. of. is. one-. cubic. originalfelling operation.. lack. regional flnanCial donors. and. actual collection. amounted. of the. various. bring problems. with也e. unofficial rent. indicative. could. governance. (as compared. that private. the unofficial charges. extra-budgetary. resource. natural. however,. loss arising. reported and. in the Cambodia. and the ensuing. important. situation,. revenue. official royalties. stresses. in dutyin. various. accomplished也rough. to. government. forestry. corruption. excess. 50 percent. to. Revenue. most. of side-payments. July. subject to border. in 1997.. current. in the. sector･ The of. of GDP. The. well in. meter,. on. the these. a. granted. initial intent. of Forestry. revenues･. as. of interest. payments. Investment,. on. exemptions. ¶-is has been. exemptions. Cambodia's. other. has. government. the. the Law. under. resultingfrom. that any. require. 0.4 percent. of pervasive. estimated. and. Investment. on. role in undermining. revenue. production･. duty. are. granted. significant. beyond. Capture. Forests. a. the. cement. ad boc. all repatriations. scheme.. exemptions. to. serious,. logging. make. the Law. under. drawback. the loss of. Taxation. more. exemption. a. play. difficult to estimate the Law. to. tax.. wi血holding. In addition. Investment. on. of governance. in the. crisis and the political have. exacerbated. the.

(7) Tax. cambodian. situation. ¶一uS, in the short term,. with. a. view. flnanCial. simple. In. to. addition be. to. also needs. in late 1990s, be. would. sawmills, manufacturing from. legal and. revenue. therefore. to. A. to the. export. from. re-. a. lmPlementations,. three. alternative. scenarios. US$22. logs. In order timber,. to avoid had. and. or. to. be. CR. taxation,. Investment. on. from. revenue. 66 billion. as. escaped set. important,. the tax. This. up as. classified. escaping. profits for both. on. with the actual. compared. million. companies. activity. most. and,. period. 891. has. ¶mber. timber. logging. the. lossfor. a. 182. in late 1990s.. timber･. sawn. and. CR. was. of CR. operators. and sawmill. of exported. million. declaring. the total amount. and. of the foregone. estimate. for log exporters. were. companies tax. of the Law. the provisions. is. proRts. forestry. collectionfrom. revenue. in late 1990s. minimum. sawn. rough. conservative. on. Investment.. on. tax. exploitation,. log exporters. total value. of也e. in late 1990s. illegal exports. 139. come. would. policy. to. and applied. 709 million.Asall. collectionsfrom. enjoying. log exports.. CR. was. of the Law. them. forestry. on. be transferred. 0.3 percent. allowed. the banon. different. under. is developed. of the tax. prepayment. manipulation. and. revenue. government. forestry. sector. of royalties. would tax. less也an. which. for increasing. potentialfrom. board factories. and. of the. throughthe. taxation. The. the prepayment. represents. amount. capture. strengthened.. the extent. (591). (SinavithSang). Revenue. 30 years.. the proper. and for sawmill. million. revenue. of the Cambodianforestry. of the next. Tax. capture.. the. contrasting. model. the period. over. to. and Non. of the potential. much. unofficial rent. private and. channeling. Revenue. of. collection. CRlbillion. For. tax. the. "emergency. 3.. Stop. ･. Freeze. ･. Establish. ･. Enforce. ･. strengthen. taxation. gemstones. in viable. Law. as. classified that. quantities,. or. recommended to. nonexistent.. area. togging. sources. through. political. of investment. and. and. revenue. Regulations. cement. countries. issuing. stop. new. permits. responsibilities･. and. from. Thailand exists. by two. proper. production,. to. taxation. the. mining. makes. billion. derive were. of. the. be. can. of GDP. has. definable. 1997). from. revenue. 4 percent. GDP,given. the. yet to effectively to to. attributed. exploitation. the proper. from. contribution. into in late 1990s･. carried. base. resource. natural. Cambodia no. in. a. tax. uncut. of petroleum If natural. contracts. is. gas as. such. the. negotiation･ evade. Law. in the on. broad revenue. taxation. same. rules. cement. manner. lnvestment are. potential. througha. either. (for example,. arrangements. same. generate･. 1 to 2 percent. be from. for the If the. to. 2 and. may. (US$2. contractors. continue. escaped. Gem. example.. has. Cambodia between. generate. that they. revenues. prime. held. contract. exports. for Cambodia.. potential. potential. could. activity, has. mining. lmplementing. the. applied. a. revenues. sharing tax. a. exports. The. of logs and. clear mandates. revenue. non-tax. contracts. petroleum. illegal log felling and. ASEAN. is. gem. in Cambodia･. lnvestment. on. to. prevent. Resources. most. Timber. of the. potential. following. the. situation:. processing. with. major. and. in addition. dra氏production other. a. neighbors source.. Three. resources.. Natural. represent. mined. take. must. government. in wood. for "collection". Department,. of other. portion. and. of all permits. the Forestry. revenue. A. revenues.. 1991. cancellation. resources,. utilize this. to mollitor. mecbanisms. resources. of. investments. all new. approving. to its ASEAN. similar. the deteriorating. to arrest. the. realized,. concessioIIS. Taxation. Natural. found. new. granting. Proper. potential. immediately. measures". ｡. revenue. non-tax. and. as. include applied from. these. to. liberal interpretation. production,. timber). It natural natural. should. resource resource. which be. of the. is normally borne. in mind as. extraction extraction. activities in the medium. term. as. a. are. will be.

(8) 140. (592). 横浜国際社会科学研究. Table. NetForelgn Assets ForeignAssets. ofDepositMoneyBanks. ForeignLiabilities. 1993:. 1994. ･5().6. 152.1. 12-6.4. 245.8. (mi]JionUSS). 1996■. 199′7. l998. 333.S■. 三222..9. 391..7■. 1999. 457.■0. 529.■3■. 673.4. ′363.7. 466.1:. 533.8. 583.9■. 657.6. 792.5. 1､96.5‥ ■.273二9. 301,.0.. 443,4:. 127,0;. 167.2. 192.1.. 232.8.. 140.5. -75.7. -93.7■. -140..8.. -132.5∼. -14■2.1. -126..9,. -68.4. NetDomesticAssets. l995. 118,8‥. ㌔-7.3. ■■509.5. 2001. 950.0:. ･784.4 913.6. 148.1■ -128.3. _696.3. 181.6: -119.1■. 217.3. 173.3. -129.1. -137.8. -71.3. -65.1. -67.2. -72.8. -72.9. -79.0. -96.2. -64.1. -67.3. -61.2. -77.0. -59,7. -5.5.5. .-46.2. -50.1. -41.6. 40.2て. 150.4. 181.0. ll.8.. -2.2. -131.2. -151.1:. -197.1. -223.4. .214.9. ?32.9. 222.3. 229.8. 235.5. 221.3. 239.4. -19.1. -30.3. 79.8. 55.7. 60.0. 48.3. 18.0. 47.3. 27,0. -ClaimsonGoVernment. 93.0. 83.7. 88.1. 81.0. 70.7. 76.5. 74.3. 70.8. 69.1. -13.2. -28.0. -28.2. -32.7. -52.7. -29.2. -47.3. -69,9. 88.3. 66.9. 94.6. 121.0. 166.6. 214.9. 175.0. 202.8. 234.6. 240.4. 2.6. 2.3. 2.1. -DepositsofGoVernment. -St.ateEnterprises. 1087.8 914.4:. ,610.9. toGoVernment(net). toNon-Government. 2002. -′73.4. 2.3.2. 146..7. 20()0. -29.6. 100.8. DomesticCredit. Survey. 105.7.. ofN.由c ofDepositMoneyBanks. Monetary. 1. 20,7-. .ofNB.C. 第10巻第5号(2006年1月). 64.3. 2.0. 2.0. 1.6. 0.9.. 2.7. 0.9. ,-215.7. 78.8､ -109.1 269.7. 1.8. 0.5 :269.2. 92.3. 118.9. 164.6. 212.9. 173.5. 200.1.. 233.7. 238.7. 71.由. 114.0. 159.9. 181.7. 168.8. 190.8. 219.7. 224.3. 252.9. -127.1. -140.8. -203.2. -235.1. -353.5. -380.9. -432.6. -444.7. -455.1. -ll.4. -ll.6. -19.2. -20.9. -22.4. -64.8. -188,4. -191.3. -404.9. -429.4. -465.8. 28.4. 72.7. 62.1. 151.5. 175.3. 253.1. 345.2. 389.5. 325.8. 378,2. 476.3. 561.0. 734.2. Money. 86.7. 77.7. 112.9. 124.6. 128,6. 144.1. 139.5. 140.3. 155.5. 206.7. CurrencyOutsideBanks. 80.7. 68.6. 101.7. 113.6. 119.0. 134.9. 128.4. 128.6. 147.3. 194.7. 6.0. 9.1. ll.2. ll.0. Quasi-Money. 64.7. 97.7. 150.2. ¶meandSaVingsD.eposits. 13.2. 7.1. ForeignCurrencyDeposits. 51.5. 90.5. -PriVateSector. 41.5. o/w:inForeignCurrency Others. -45.9. RestrictedDeposits. -9.5. Capita1&ReseⅣes Others. Liquidity(M2):. DemandDeposits. Source:. 4.. CDRI,. Proper. based. Transfer. Additional ministries. retention are. often. increase也e. of Non-tax. revenue. should. profits &om individual. data血･om the Cambodian. on. are. ministries, is. an. important. collected revenues. in the Treasury.. be deposited by. enterprisesrun. and. various. used. the. in. for those. percent. a. at. a. 176.5. IMF,. and. -499.4. 55.7. ll.0. 63.1. 12,0. 405.5. 12.2. 230.4. -493.9. 8.1. 336.0. 8.3. -24.3. 80.1. ll.7. 238.7. 5.2. 222.3 Bank,. 69.4. -25,4. 527.5. 13.2. 323.8. 18.9. 392.3. 508.6. ADB.. Ministries that. At present,. all rents. services, manner.. estimate.. are. items. from. accruing and. fees. and from. revenues. rents. line ministries. conseⅣative. l?1.7. 38.6. 217.7. requiring. non-transparent. 9.2. 260.9. World. and. 70.6. 9..6. 3,0. Lime. providing. 67,0. 220.7. 148.2. ministries,. by. collected incentive. by 0,2. by. generated. -288.4. 76.4. 2.1. from. -13.7. -248.4. Government,. Reven仙es. be. can. -31.2. partly. the current. Transferring. collected by such. as. letting out spent. by. situation these. passport. is such. revenues. and. buildings. them.. of the. some. visa fees,. belonging. Altbougb. revenue. that rents. and. to. the. line. MEF. to. fees. would.

(9) Tax. cambodian. Tab]e. Revenue. 2. and Non. Budget. Tax. (593). (SinavithSang). Revenue. 141. (miHion USS). Lmp[ementation. 1993. 1994. 1995. 1996. 1997. 1998. 1999. 2000. 2001. 2002. DomesticReVenue. 103.1. 229.3. 249.7. 284.0. 284.0. 250.9. 348.7. 368.8. 389.8. 441.2. CurrentReVenue.. 103.1. 229.3. 249.7. 269.1. 269.1. 242.0. 345.1. 361.2. 387.5. 437.0. TaXReVenue. 77.9. 141.9. 173.0. 202.5. 202.5. 180.8. 252.5. 269.6. 279.4. 310.3. Non⊥TaXReVenue. 25.2. 76.7. 76,7. 66.6. 66.6. 61.2. 92.6. 91.6. 108.0. 126.7. 0.0. 0.0. 0.0. 14.9. 14.9. 8.8. 3.6. CapitalReVenue. 7.6. 4.2. 2,3. BudgetEXpenditure. 216.2. 392.8. 482.7. 500.3. 500.3. 416,1. 478.1. 527.2. 641,4. 635.5. CulTentExpenditure. 132.6. 262.3. 2β4.2. 299.4. 299.4. 238.5. 287.3. 307.3. 260.8. 342.3. Wages. 63.7. 112.4. 134.5. 130.4. 130.4. 119.1. 135.8. 133.6. 129.7. 138.9. Non-Wages. 69.0. 149.9. 149;7. 169.0. 169.0. 129.1. 151.5. 173.8. 341.0. 203.4. 83.6. 130.5. 198.5. 200.9. 200.9. 167.6. 190.8■. 229.9. CapitalEXpenditure. 1.8. 30.6. 22.1. 23.3. 23.3. 81.8. 100.0. 176.4. 177.5. 177.5. Domesticfinanclng EXternalassistance. 16,4. EXpenditureadjustments OverallSurplus(Deficit). -8.8. 135.6. -8.8. -216.6. -225.1. -225.1. -167.2. 113.1. 163.2. 216.6. 225.1. 225.1. 167.2. 85.0. 168.2. 217.2. 218.2. 134.5. 3.2. 51.5. 42.2. 56.8. 56.8. 81.8. 116.8. 190.3. 177.1. 177.1. -15.3. -15.7. -15.7. -1.1. -3,6. -3.6. Budgetsupport. Projectaid AmoⅠ七zationoneXterna1. 58.6. 73.5. 132_2. 149.9. 208.5. 219.7. -2,0. -163.4. ForeignFinancing. 293.2. 72,1. 52.0. ー113.1. Financlng. 280.7. 80.0. ･218.2. 1.0. -3.9. -30.4. -167.5. _237.6. _224.7. 133.4. 167.5. 237_6. 224.7. 135.1. 180.1. 226.7. 270.7. -133A. 0,4. 1.1. 134.1. 14ユ. 29.3 150.8. 134.0. 0.0. 13.8. 45.5. 213.9. 0.0. 227.2. -1.1. -1.9. 2.7. -45.7. d占bt DomesticFinancing. 28ユ. -5.0. 10,9. NetbankfinarlCing. 2.1. -10.0. -6.5. OtherMEF'saccoumt PrivateSector. SAcc.-gapbetweenNBC. 31.1 32.0. -6.5. -0,6. -0.6. 4.5. 4.5. -ll.8. -3.9. -19.3. -30.5. 1.7. 0.8 7.4. 1.0. -3.3. 4.0. 0.1. ･-0.9. -0.9. -1.3. -0.6. 0.5. 10.4. 10.4. 1.7. 10.0. 0.0. 0.0. 0.0. 0.0. 0.0. -1.3. -26.8. -16.2. -0.4. 1.0. -1.8. 28.6. 18.5. -16.8. -1.7. -0.6. -0.3. andMEF OutstandingOperations 0.0. EⅠTOT source:. cDRl,. based. on. datafromthe. Cambodian. Section. Althoughtax cul山re most. other. and也e. In也e. countries. general. Now,with 40 years development. ago･. were. population. tax. a. People a. have. modem. to tax. Problems. with. tax. system･. the. was. Current. 13-15. with. litde appreciation of GDP. there. that their taxes Second,. a. are. modem. is a long. used;. tax. system. a. First,. weak.. of GDP.. For也e. to. or. wi血1itde even. achieve. belief in well-run cannot. operate. there. 0.0. almost. willingness. "lost. a. when taxes. no. to pay･. the performance helps. government. where. is. 30 years,. next. levied. Cambodia. of taxes to go. way. well. very. systems,. of the role. -0.3. 0.0. System. Tax. percent tax. 0.0. ADB.. it still remains. increasingly sophisticated. 10 percent. believe. ratio. IMF,and. Bank,. considerably,. Cambodia's. up. than. World. improved. developing grew. Government,. Major. has. 1960's. ratio smaller. of. IV. administration. of taxation.". -.0.3. 8.2 .8.8. the. rule. of law. of the is.

(10) (594). 142. 第10巻第5号(2006年1月). 横浜国際社会科学研究 Table. 3. Manpower. Cost. (Monthly. P()sition. Salaries. Parliament′SenateMember. US$1975. Universityprofessor. US$100-1500. ManagerMiddleLeve1. US$500-1,000. NGOstaffs. US$120-1000. PriVatesectoremployees. US$70-1000. Judicial/IJaWOfficials. US$100-600. Bankemployee. US$70-600. MangerEntryLeve1. US$250-500. Accountant. US$250-400. Tourismindustryworker. US$40-300. Seaportworker. US$40-200. Factoryworker. US$40-180. SecretaⅣ. US$120-150. ManagerSeniorLeve1. US$120-150. OfficeClerk. US$100-120. Messenger. US$100-120. Driver. US$100-120. Janitor. US$40-80 US$40-80. Minimum Note. Wages. US$1. -. for I.abors. Tax. minimized,. public.. salaries. need. example, tax. the. administering of tax. officials. position. TYle average the salaries NCO. ･. The. Fifth,. throughtaxation differences. medium. term･. on. This. places. of Economy. not. and. to. wealth greater. implies. taxes. exercise. sales taxes that. taxes. as. means. can. appear. weight. on. be. discretion. month. sectors. increasing. -. salaries. be. penalties far lower. open. of. living wage. a. sectors. or. employees,. (see. to corruption. of the increased. out. Fourth, for abuse. exercised. invitation. to the. for those. minimized.. officials, private. an. available. than. be. should. Third,. published.. -⊥. is. andfreely. should. with. judicialofficials, law. and reduced. national. budget. corruption.. that equitywill always to. adjusted unlikely. are. the. andwithin. interference. transparent. until they. personal. of other. its employees. collection. bureaucratic. be. should. 25 per. at the border. the tax code. that. of law. Finance. and. should be raised combined. employees. pay. revenue. tax rates. to enforce. ofFICials being US$ 20 -. other. m.ust. This. the force. real rewards. tax. trade and. and. Ministry. governing. officials of similar seniority, such. requires. Income. low, and. law.. have. system,. government. reliance. regulations. should. results血･o皿improved. which. of the. the opportunity. are. Use). the law. the certaintyof. certain. and. Salaryfor. of public. 3). to be. 2003-2004,. prakasl). staffs, parliamentarians. in Table. to have. that the laws. and. For. in Cambodia. who. officials need. Taxpayers. US$45/Month. (Salaryin. 3,900. Source:Who's. country.. USS). Mon也1yMedianSalaryRange. hborer. uncertain.. in. to. the expenditure. have. reflect personal play. a. side. significant. a. low. household. and role. of the budget. priorityin. to. income. in Cambodia ensure. tax. policy. Equity and. in the. the appropriate. wealth short. to. social.

(11) Tax Revenue. cambodian. consumption,. savings,. (e.g.,interest. rates. the allocation. of. Excises. revenue. Seventh,. source.. local. and. commune/sangkat2) user. taxes. entertainment,. for various. revenues. have. process Ministry. on. Ⅴ) not. of Economy. low level of audit capability. in the Tax. of information. supplied. by. the. of SGS's. audits. has been. the taxpayer function. use. lack the skills to be. the Tax. Department. 14 billion during. to. to collect. 12 mon血s. an. ¶1e. inspection. records. The. Tax. Thus,. unused on. collection. because. the is the. there. to desk. is con且ned. by. that supplied to the. staffs assigned. international. and. vii) non-tax. Eighth,. than. the. taxes,. tax. generation,. other. audit. Ninth,. company･. it is difficult for personnel血.om identified. Department. As. of the total assessments. foregone. of total assessments. aging. and. Department. an. of. salaries. major. iv) taxes. Sangkat. of也e. Most. on. (taxes on. VAT,. regulations･. imports･. on. to collect taxes.. a taxpayer.. challenge. with也e. data. a. rental. taxes,. revenue. information. use. audit the flnanCial. collected only 10 percent. assessment,. to. be. of. iii)hotel and. strategies. own-source. implementing. a仕empt. law enforcement or. on. and to. levy,. turnover. at different. Management. the provinces. audit activity in the Tax. Only. pre-shipment. re-assess,. right. the related. Most. the taxpayer.. but it has. 1996-97,. issued. yet. able to successfully. audit,. their. yet exercise. not. and. betterment. taxes. shared. to. the. improves. should. propertytaxes,. allocated. the mechanisms. Department.. is insufficient political support. there. already. vi) possible. However,. not. has. revenues. PRGF,. of goods and. and. immoveable. taxes,. the. profits, the tax. on. Administration. a. seⅣices.. Finance. and. land. the tax. instruments. single tariff rate. goods. Its. investment,. under. taxation. produced. threshold,. on. slaughtering taxes),ii). of drinks,. and. Law. collect. and other and. into effect and. come. to. the VAT. The. taxation,. taxes. sale. licences. need. taxes,. vehicle. for reviewing. A. 143. simple･. to other. agreed. taxes.. the relative. and. domestically. and. being,. and. domestic. to. influence. to. time. mentioned. already. pyramiding. to imported. commune. i) certain. licences,. land, business. the. allows. a. left,for the. be kept. should. Otherfunctions. gradually. over. (595). few years,. for the next. best. are. As. be transferred. local. the. distribution. confusion. (Sinavith Sang). Revenue. manner･. evenhanded. equally. is. there. including. charges. apply. For. taxation.. avoids. Tax. system,. expenditures).. should. and. an. wealth. government. resources. of production.. stages. and. function. tariff revenue. customs. in. revenue. incomes. and. that the tax. this suggests. is to collect. function. major. Sixth,. transfers.. welfare. and. and Non. tax. it takes. of CR. arrears. on. is estimated. revenue. 6 to. average. US$4. at. million. The. there. laws. tax are. on. draft law Tqxation. and. would. in circulation the draft1aw. the Ministry. with. they. redone. draft1aws. casinos,. on. the tax. as. of. on. Economy. as. separate tax. that also contain NGOs. and. speciflC. the Law. outside. included. on. merchandise Taxation.. on. provisions,. such. to taxation. a. code.Legislation that. was. Taxation･. on. be included. should. on. these. as. In addition,. the draft commercial. as. tax. the. services,. intent. The. the. code,. in the I/aw. drajis, implementation,. legislative. for. responsible. and. in the I-aw. chapters. All issues relating Finance. legislationinto. tax. consolidate. the tax. remains be. to. attempt. turnover,. on. land), however,. unused. were. several. the first serious. was. (such. Law. to the. the tax. and. separate. Taxation. on. prior. passed rent,. Law. on. and. administration. one to. related. seriously. Council. other. so. demands. that it does. viewed. exemptions. as. not. the. of the Law. part. not or. is at the discretion a. substantial. legitimizethe ad hoc. in也e. part. The. exemptions.. Law. the. with. of the. Prime The. be. void.. been. implemented. proper. rules. involves. of Economy. authorities. and. Prime. O伊ce need. to. must. Minister's. amend. the potential. As. it appears be. Office. the Council. of the. part. of Arbitration･ Finance,. and. and. that has. controls･. Constraints. to the. Minister's. and. Committee. the. membership.. of appealing. relief.. should. not. of the Minister. process. tax. has. in the process. step. major ft)utej:or. speci丘ed. Taxation. on. implemented. thefinal. procedure,. for special relief. to be. a. if it is not. Commi仕ee. of Ministers. Ministers cease. protest of血e. Committee. is that. revenue. erode. administrative composition. issue. Although that the. of. this. on. placed or. the Council Ministers. the IJaW tO require. of. must. that any.

(12) 144. (596). 横浜国際社会科学研究. Section Since. 1994 tax. enhancing. V. Recommendations. Ministry. the. During. administration.. identification numbering. payment. procedures. monitor. under. the real. collectionfrom. taxpayers. Therefore,. some. First,. areas. 10-percent. structure,. headquarter. on. strengthen. collection. Second,. become. consider. with the or. elimination. Third,. domestic. more. mobilize thresholds,. well, the recommendation Cambodia. the Tax. bills･ However,. a. Fifth, enforce resources. of the. and. in Phnom. to. in Cambodia. reforms.. follows:. as. taxpayers,. to the whole. the. reform introduce. country,. to follow. system. enforcement. Penh. tax policy. will be. reporting. modem. filing and. new. activities. at the. up. of tax. a. offices,. of the tax administration. is to implement. the law. to amend. in the. provided. is obviously. Investment. on. Law. of Cambodia. lnvestment. on. modern. in the past,. reforms. Continuously,. management.. needed. is not. it slightly. taken. below. the. and. revenue. development. introducing. the. support. at. it should. and. it should. provided the. review. high.. if sufficient action. revenue. as. established. the tax development. risk. it is excessively. as. and. aimed A. offronts.. well. the recommendation. system,. tax exemption. as. the largest. a. collection. on. number. points. implement. reforms,. Based. investment. on. compliance. otbeⅣise. it could. to address. them.. hamper. an. extent As. administration. National. throughthe. payments. to. to. the VAT. review. for goods, of its tax. pe血rmance. its capacity. It should. threshold. current. VAT. mandatory. Bank. of. In addition,. Operation Sixth･. number. organize. and. corporate. Seventh, Cambodian and from. the number audit training As. Development. Council,. taxpayers. orwithholding. to. per. all electricity bills and. on. month. of electricity. up. the. Water. bills in order. to. of. Cooperate. an. MEF. within. to. by tax, interest. of. assistance. to. the. systemwithin. and penalties. inventory,. closing. international. departments,. of Commerce, On. information. reallocation. to liabilities.. collection. accounting. collected,. is. standard. a. main. in Cambodia.. operations. agencies･. technical. seek. compliance. of account. ageing. adoption. the Ministry. agents･. tax. audit activities and. throughinternal. if needed,. management. modern. actual, opening. information. and. a. units to develop. be enlarged. for auditors,. support. to. commercial. exchange. ministries. set. including. particularly and. of taxpayer. relevant. VAT. research. should. programs. as,. well. budget. outstanding,. governance,. other. kwts. the audit and. of auditors. audit procedures. to facilitate business. keep. to propose. 100. the丘rst. on. units -. the salient information dollars. of accounts,. priorityaction. two. programs･. introducing･. strengthen. Strengthen. appropriate these. exist. to decide. families.. the additionally. develop. and. should. income. hesitate. not. Should. exemption. strengthen. and. prepare. arrears. on. will include. low. on. self-assessment･. Fisheries. policy. Taxation･. salaⅣ,. Department. VAT. the impact. mitigate. MEF,. tax. major. to. system. regime. measures. the largest taxpayers. over. weaknesses. to tax. a. was. generally. control. and. main. concerning. (RRU). proposed. keep. monitor. of也e. Unit. the real. the. for the largest taxpayers.. Fourth,. Audit. and. one. level of economic. Cambodia's. acceptable丘)r. is. possibility of lowering. the. with. tax. (expanding. on. progress. the recommending to. Strategies. for businesses,. been. reasons,. (LTU). arrears. policy. Law. VAT. Strengthening. those. been. regime,. have. services),establish. return on. had. Tax. to implement. planned. Regime. this. under. Unit. of tax. reduction. regarding. Real. a. Future. introduced. was. measures. of. the tax base. to support. of level of the tax. exemption. reporting. enfbrceme叫which. consistent. recommendations. regime,. and. Taxpayer. evolution. methods. the. (TIN). had. there. periods,. system. stillin vain･ For. in the field of law and. self- assessment. these. entertainment. level, the. Finance. and. number. widen. tax. excise. a. are. the Large. strengthen. organizational. to. 2002. since. NeveI也eless,. for Cambodian. of Economy. taxpayer. tax. 第10巻第5号(2006年1月). the. with. other. the. Ministry. hand,. authorities. on. and. apply. the. one. hand,. of Agriculture, strictly. measures. the local governments. and. between. Forestry to. and. recover. at all levels.

(13) develop. efficient utilization and Ninth,. system. kept to continue Tenth,. small. Moreover,. Eleventh, to promote. economy.. with. development.. cambodian and. wealth. held. rich very. huge. gift tax. ¶1e tax. Inheritance increasing. Management. of the. taxes,. impose. and. user. propertytaxes. ii)lack. registration, au血orities, Last,. and the. pillars of good participation. and. Tax. be. should. a. This. However,. based of data. of tax. the. Legal. including. governance. Partners. of丘cials.Also,. amounts. reduces. the gap. salaries. of tax. By. the. Cambodia. ofncials. between 2000,. role. impose. i)weak levels. law. taxes, to. and. of wealth. the. inheritance. tax. initiatives･ for. to provide. expected. the poor･. Administration. immovable. and. propertytaxes,. local government. authorize. insufficient. land. to. and. mapping. in the tax. competence. of skills and. of. between. social policy. on. but. total portion. an. the rich and. has. sector,. the gap. make. are. the. yet ready. faces. iii)low. taxpayers.. system. also depends. reform. Judicial Reform. and. revenue,. collect land. is not. the. important. of. year. to. commune. donor. including. for五nancing. some. assessment,. range. economy. distribution. the. inequality,. in the. efrlCiency. income. should. application. in market. gains. with. the intention. with. promotes. population,. tax. rules.. anti-avoidance. through]'udicious. uneven. of wealth. Cambodia. to pay. that Cambodia. value. as. Consequently,. of the countIY's. level of the potential. of the whole. gap. revenue. obviously. for property. income. citizens.. sources,. the. the arguments. on. poor. international. with. designed. thereby. considerable;. be. should. the first agreement. well. significant. and. products･. seek. are. income. been. revenue. enforced.. permits. as. Taxes. procedures. committee. system. and. provision. achieved. increasing. strategy. strictly. Commune/Sangkat charges.. sustainable,. be said to be vital for not only the economic. can. few percents. is to raise. taxes. in thefuture･. of Development. government. rich. will also initially raise relatively. iv)血e low success. has. for increased. agreements. of personal. has. other. tax. distribution, and. whole. Recently,. and. the. Gift Tax.. and. wealth. tax system. whole.. need. Of these. revenue. Land. a. and. purpose. levels of. a. a. between. by the rich people,. andgi氏tax. Twelfth,. as. society. Tax. Customs. and. milk. align. taxation. Cambodia. societyas. gaps. and. Redistribution. effort,. jointTax. a. thin capitalization. a. equitable. of the income. afunction. for Cambodian. rental. income. Also,. double. of. nationwide.. to. their. staff integrity, improve. to tackle. system. Inheritance. promotes. the cost. ever-widening as. Also, review. of dedicated. years. tax. Cambodian. introduce. regulations. However,. redistribution. and. and. resource. natural. managing. of improving. objectives. of liquor, cigare仕es,. consideration. should. the. with. enforcement.. smuggling. in economics. efrlCiency. of relevant. poor. make. Cambodia. laws. collection. investors.. foreign. for. procedures. begiven. side, attentionwill. clarifythe. measures.. transparent. forestry. 145. (597). (SinavithSang). Revenue. to the government. to address也e. and. simpli&. Tax. recovery. and and. revenues. strengthen. to form. countries.. also. petroleum. enhancing. and. to attract. created. mining,. the administrative. on. information. standards. modern. including. concessions,. these. framework. tax. a. and Non. tO implemeⅢt. shall assist the tax administratioIl. Eighth,. Revenue. Tax. cambodian. and. the. on. progress. made. Civil Service. community,. private. sector,. should. be raised. combined. with. VI. Conclusion. in o也er. Reform,. and. civil society, and penalties. key active. all level of for abuse. exercised. of position. Section ′me The to. signi丘cant. domestic growth. progress improving 1. Specific. revenue,. in the tax in customs. both base and. the efficiencies Customs. of the internal. element. tax. and tax. revenue. properly. incldded:. and. and. has. revenue,. of national. management. administration. is to increase. strategy tax. non. and. of the collection. Measures. revenue. non-tax. increase. improvement. been. increasing. assets,. However,. revenue. the internal and. revenue. policy revenue. dissemination. to meet from there. expenditure. year. has. to year,. been. needs･ due. mostly. some. limited. administration･ In summary, Cambodia be as follows: must and. of customs. rules. and. regulations.

(14) 横浜国際社会科学研究. (598). 146. to streamlining. related. valuation,. customs. strengthening. inspection. capacity,. framework,. procedures,. implementation. incentives. and. and. institutional. for ASEAN. and training. measures. anti-smuggling. to. and. department,. exercise. strengthen. controls,. pre-shipment. improving. standards. import. new. of Customs. automation. and. international. determine. which. customs. procedures. in accordancewith. code. law,也e. customs. ofBcials, continuing. reporting. structure. tariffs and. customs. a new. in the. for customs. improving. and. of. governance. good. training. and. streamlining. of the. implementing. the preparation. procedures,. administration. discipline,. strengthening. 第10巻第5号(2006年1月). especially. export. and. in the. procedures,. officials to strengthen. customs. legal. institutional. capacity. 2･ Specific. tax. improving. included:. measures. legal. the. strengthening也e increasing. and. tax. and. return. the. continued. compliance. tax. training. and. (salary and. collection. real regime. department. profit. taxes). ,. enforcements,. to additional provinces, the Ministry. ofrlCials within. of the tax. capacity. arrears. of the. expansion. base. the tax. expanding. procedures,. throughselection. officials. strengthening. coverage,. collection. mechanism,. of tax. the number. Finance,. and. framework. VÅr. VAT. expanding. of Economy in auditing. throughtraining. skills. 3･ Speci丘c. Non-Taxes. recent. experience. regulations, revenue. and. collection. inadequate. and. 也roughout. and. that. The. core. revenue. administrative. collection. manage也e. collections,. legal. efforts to improve department. the tax. and. assets. line ministries.. of systems, on. constraint. national. from. revenue. in terms. in re10rganizing customs. and. tax. non. capacity,. tax and. of professional. of. the binding. as. is the delays. concern. Strictly control. transfer. proper. is acting. resources,. number. the. assets,. suggests. human. included:. measures. immovable. resources,. natural the. Revenue. the. Moreover,. framework tax. and. alongfunctional poor. as. such. incentive. and non-tax. lines, structure. system.. Notes. 1) Praka. degree. means. 2) Commune/Sangkat. 'ku'in Japanese language. means. or. a. quarter. in. English.. Reference Books: Cambodia's. Annual. Cambodian. Investment. CDRI,. based. Review, Economic. oIl. Review,. Economic Guide. data from. 2002,. and. Financial Review,. in Cambodia. who. Public. Financial. Management,. Government,. World. Resource. Development i.awyers. Bank,. lnstitute. & Advisers IMF,. and. ADB.. Cambodia's. Annual. Economic. No. 29 First Quarter 2003 No.. 2003-2004,. Media. Reform. Management Ministry. 30 Second. of. Economy. and Finance,. h仕p://adわ.org in Cambodia. http://wⅥw.imi.org in Cambodia. h仕p :/ /www. mef, gov. kb/ organizati. o n.. Quarter. Business Program:. Websites:. IMF. Group,. 2002-2003. Who's. ADB. Cambodia. I,aw. DFDL/Mekong. the Cambodian. and Financial Review,. Economic. 2003,. September. btm. 2003. Networks. in Partnershipwith. Strengthening The. Governance. Royal Government. Promo一斑1mer through. of Cambodia,. Enhanced December. Public 2004. Financial.

(15) Cambodian. Ministry. and Finance,. of Economy o. Revenue. and. Non. Tax. Revenue. (Sinavi也Sang). (599). 147. Cambodia. rg/index. html. www.worldb. ank.. World. in Cambodia. Bank. Tax. Legislations Law. on. Prakas. D o. Taxation, on. January. the Profit Tax,. 2004. January. 2004. cuments/Articles. Development A Study. Policy Seminar,. of lncreasing. Experience. Cambodian. of lnternal Revenue. Economic. and Finance. lnstitute,. Phnom. Penh, 06-10. August. 2001. lnternal Revenue Collection. Reform. [サン. in Cambodia.. シナビス. 横浜国立大学大学院国際社会科学研究科博士課程後期].

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