Preparation of Budget Strategic Plan 2021–2023

This PDF is a scanned document on the preparation of Cambodia’s Budget Strategic Plan for 2021–2023. It explains the context, policy direction, planning approach, and implementation priorities for medium-term public finance and budget management. The document discusses macroeconomic conditions, the impact of COVID-19, fiscal pressure, revenue collection, public expenditure planning, and the need to align budget planning with government policy priorities. It also covers reform measures related to public financial management, non-tax revenue management, digital payment systems, customs and tax administration, budget discipline, program budgeting, and monitoring of budget performance. The document is useful for understanding Cambodia’s medium-term budget planning process, fiscal policy preparation, public financial management reform, and government budget strategy during 2021–2023.