Home Working Paper Series No 50: Fiscal Decentralisation in Cambodia: A Review of Progress and Challenges

Working Paper Series No 50: Fiscal Decentralisation in Cambodia: A Review of Progress and Challenges

To achieve democratic development, Cambodia’s next step towards fiscal decentralisation will focus on both institutional and service delivery reform at district level so as to strengthen the capacity of the sub-national administration and better link it to sectoral service delivery. To move forwards, fiscal decentralisation needs to be comprehensive and well coordinated with other cross-cutting reforms, especially the Public Financial Management Reform Programme, and sectoral reforms. This does not mean that everything has to be done at the same time, for doing so would overwhelm existing capacity and go against the more gradual ‘learning by doing’ philosophy of Cambodia’s decentralisation. Being comprehensive entails setting out the longer term vision, anticipating the kinds of challenges that lie ahead and planning realistic and flexible sequencing strategies.

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