Suchergebnisse

Cover -- CONTENTS -- CONTEXT -- DEVELOPMENTS, OUTLOOK, AND RISKS -- POLICY DISCUSSIONS -- A. Safeguarding Macro-Financial Stability and Fostering Market Development -- B. Securing the Fiscal Buffer While Meeting Development Needs -- C. Promoting Competitiveness, Diversification, and Inclusion -- STAFF APPRAISAL -- BOXES -- 1. External Sector Assessment -- 2. Analysis of External Spillovers into Cambodia -- 3. Supporting Macro-Financial Stability with Macroprudential Policies -- 4. Wage Increase and Fiscal Policy -- FIGURES -- 1. Strong Growth with Substantial Risks -- 2. Stable External Position -- 3. Strong Revenues Amid Increasing Wage Pressures -- 4. Containing Rapid Credit Growth -- 5. Promoting Competitiveness and Structural Diversification -- TABLES -- 1. Selected Economic Indicators, 2011-16 -- 2. Medium-Term Macroeconomic Framework, 2011-20 -- 3. Balance of Payments, 2011-20 (BPMS) -- 4. General Government Operations, 2011-16 (GFSM 2001) -- 5. General Government Operations, 2011-16 (GFSM 1986) -- 6. Monetary Survey, 2011-17 -- 7. Core Financial Soundness Indicators, 2008-14 -- 8. Key 2010 FSAP Recommendations of High Priority -- 9. Millennium Development Goals Indicators, 1990-2015 -- CONTENTS -- FUND RELATIONS -- IMF-WORLD BANK COLLABORATION -- RELATIONS WITH THE ASIAN DEVELOPMENT BANK -- STATISTICAL ISSUES -- MAIN WEBSITES OF DATA.

Cover -- CONTENTS -- GLOSSARY -- PREFACE -- EXECUTIVE SUMMARY -- I. INTRODUCTION -- II. PROGRESS UNDER REVENUE MOBILIZATION STRATEGY 2014-18 -- A. Revenue Performance -- B. Other Main Achievements -- III. PLANNING FOR 2019-23 -- A. Expected Environment from 2019-23 -- B. Issues Inhibiting the General Department of Taxation's Capacity to Respond -- C. Tax Administration Modernization Priorities 2019-23 -- IV. INSTITUTIONAL FRAMEWORK -- A. Strategic and Operational Planning -- B. Organization and Management -- C. Effective Risk Management -- D. Taxpayer Segmentation -- V. CORE TAX FUNCTIONS -- A. Registration -- B. Supporting Voluntary Compliance -- C. Tax Return Filing -- D. Payment and Arrears -- E. Accuracy of Reporting -- F. Value-Added Tax Refunds -- G. Tax Investigations -- H. Dispute Resolution -- VI. SUPPORT FUNCTIONS -- A. Human Resource Management -- B. Technology Needed for Tax Administration -- C. Internal Audit -- BOXES -- 1. Summary of Main Tax Administration Modernization Priorities 2019-23 -- 2. Good Practice: Strategic and Operational Planning -- 3. Good Practice: Organization and Management -- 4. Good Practice: Effective Risk Management -- 5. Good Practice: Large Taxpayer Management -- 6. Good Practice: Registration -- 7. Good Practice: Supporting Voluntary Compliance (Taxpayer Service) -- 8. Good Practice: Tax Return Filing -- 9. Good Practice: Payment of Taxes -- 10. Good Practice: Accuracy of Reporting (Verification and Audit) -- 11. Good Practice: Value-Added Tax Refund Management -- 12. Good Practice: Tax Investigations -- 13. Good Practice: Dispute Resolution -- 14. Good Practice: Human Resource Management -- 15. Good Practice: Automation -- 16. Good Practice: Internal Audit and Internal Affairs -- FIGURES -- 1. Tax Revenue Performance 2011-18 -- 2. General Department of Taxation Draft Strategic Plan-Goals and Objectives.

KEY ISSUESContext. Growth remains strong driven by robust exports, tourism, and construction, despite the recent floods and some slowdown during the 2013 national election. Theoutlook is favorable with renewed reform momentum after the elections but slowgrowth in Europe, the U.S. tapering, further extreme weather conditions, and sustainedlabor market instability continue to pose downside risks, while rapid credit growth andrenewed pressure on deposits could undermine financial stability. The authorities havecontinued to implement past staff recommendations, including mobilizing domesticrevenue

Intro -- CONTENTS -- ACKNOWLEDGEMENTS -- TECHNICAL NOTES -- INTRODUCTION -- CHAPTER ONE: Demographic Features of the Chinese in Cambodia -- CHAPTER TWO: The Ethnic Status of the Chinese in Cambodia -- CHAPTER THREE: The Economic Position of the Chinese in Cambodia -- CHAPTER FOUR: The Legal Status of the Chinese in Cambodia -- CHAPTER FIVE: Social Organisation of the Chinese Community -- CHAPTER SIX: Emerging and Merging Elites in Cambodia -- APPENDIX I: The Process of Estimating the Chinese Population of Cambodia -- APPENDIX II: Using the 1961 Census Material for Studies of Ethnicity -- LIST OF CHINESE CHARACTERS -- BIBLIOGRAPHY -- INDEX -- A -- B -- C -- D -- E -- F -- G -- H -- I -- J -- K -- L -- M -- N -- O -- P -- Q -- R -- S -- T -- U -- V -- W -- X -- Y -- Z.