Heavy trucks on a street in Phnom Penh, Cambodia. Photo by Phalinn Ool, taken on June 15 2015. Licensed under CC BY-NC-ND 2.0The Cambodian government’s 2014–18 Revenue Mobilization Strategy aimed to enhance revenue administration and strongly increase the collection of taxes and other revenue. The ...

Under Cambodia’s Constitution, all Khmer citizens have equal status before the law, regardless of wealth or station.30 This promotes a political principle called the rule of law,31 an ideal that all members of a society, both the people and the State, are held equally accountable ...