The special focus of this report is "Strengthening revenues for Cambodia's future". A significant increase in resources is needed to meet the government’s development objectives and spending ambitions, as articulated in the Pentagonal Strategy. Strengthening revenue mobilization is essential to achieving Cambodia’s broader development goals and is particularly critical to addressing investments in social sectors, especially healthcare and education, where spending remains low relative to middle-income comparators.

• ภาษาอังกฤษ