Cambodia Public Finance Review - From Spending More to Spending Better - 2023 Report No AUS0003416

Jul 19, 2026

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Cambodia Public Finance Review (2023) examines how Cambodia can shift public finance from higher spending levels to more effective, higher-quality outcomes. The review assesses fiscal resilience, fiscal space, revenue and expenditure dynamics, fiscal balance, and public debt, then links these issues to progressivity and anti-corruption. It further evaluates spending quality across sectors, and addresses health policy effectiveness through financing analysis and recommendations. The report also studies agriculture spending, public financial management, and performance orientation to support productivity gains.

LanguageEnglish

CategoryResearch & Report

FormatPDF

Pages214

Reading Time8 h 59 min

Executive summary

Chapter 1. Achieving fiscal resilience and maximizing fiscal space

Revenue

Expenditure

Public debt

Maintaining fiscal space and promoting progressivity

Chapter 2. Enhancing quality of public spending

Strategic public expenditure prioritization

Distributional impacts of fiscal policies

Strengthening public sector management for improved quality of public expenditure

Cambodia performance on anti-corruption

Chapter 3. Maximizing effectiveness of public health policy

Health sector financing

Recommendations

Chapter 4. Strengthening performance orientation of public spending to boost productivity in agriculture

Agriculture public expenditure

Public financial management

Pub lic Disclosure Authorized Pub lic Disclosure Authorized Pub lic Disclosure Authorized Pub lic Disclosure Authorized ~~ 2023 ~~ CAMBODIA PUBLIC FINANCE REVIEW FROM SPENDING MORE TO SPENDING BETTER 2023 Report No: AUS0003416 © 2023 The World Bank 1818 H Street NW, Washington DC 20433 Telephone: 202-473-1000; [Internet: www.worldbank.org](Internet: www.worldbank.org) Some rights reserved This work is a product of the staff of The World Bank. The findings, interpretations, and conclusions expressed in this work do not necessarily reflect the views of the Executive Directors ofThe World Bank or the governments they represent. The World Bank does not guarantee the accuracy of the data included in this work. The boundaries, colors, denominations, and other information shown on any map in this work do not imply any judgment on the part of The World Bank concerning the legal status of any territory or the endorsement or acceptance of such boundaries. Rights and Permissions The material in this work is subject to copyright. Because The World Bank encourages dissemination of its knowledge, this work may be reproduced, in whole or in part, for noncommercial purposes as long as full attribution to this work is given. Attribution—Please cite the work as follows: “World Bank. 2023. Cambodia Public Finance Review: From Spending More to Spending Better. © World Bank.” All queries on rights and licenses, including subsidiary rights, should be addressed to World Bank Publications, The World Bank Group, 1818 H Street NW, Washington, DC 20433, USA; fax: 202-522-2625; e-mail: [pubrights@worldbank.org](pubrights@worldbank.org). CONTENTS Glossary of acronyms .............................................................................................................................viii Acknowledgment...................................................................................................................................... xi Executive summary ................................................................................................................................... 1 Chapter 1. Achieving fiscal resilience and maximizing fiscal space.................................................. 18 1.1. Introduction ............................................................................................................................... 18 1.2. Recent macroeconomic trends.................................................................................................. 19 1.3. Revenue .................................................................................................................................... 20 1.4. Expenditure .............................................................................................................................. 22 1.5. Fiscal balance ........................................................................................................................... 24 1.6. Public debt ................................................................................................................................ 26 1.7. Maintaining fiscal space and promoting progressivity................................................................. 27 Chapter 2. Enhancing quality of public spending ................................................................................ 31 2.1. Public expenditure trends in aggregate ..................................................................................... 31 2.2. Strategic public expenditure prioritization................................................................................... 33 2.3. Distributional impacts of fiscal policies ....................................................................................... 64 2.4. Strengthening public sector management for improved quality of public expenditure ................. 65 2.5. Cambodia performance on anti-corruption .....................

FAQs

What is the main objective of the Cambodia Public Finance Review (2023)?

It evaluates how Cambodia can improve fiscal resilience and increase the effectiveness and quality of public spending, shifting from spending more to spending better.

Which fiscal topics does Chapter 1 cover?

Chapter 1 reviews macroeconomic trends, revenue, expenditure, the fiscal balance, public debt, and how to maintain fiscal space while supporting progressivity.

How does the report address effectiveness in health and agriculture spending?

It analyzes health sector financing and derives recommendations to improve policy effectiveness. It also examines agriculture public expenditure, including public financial management and performance orientation, to support productivity gains.

Jul 19, 2026

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