Fiscal decentralisation and good governance: convergence or divergence? The experience of commune councils in Cambodia

Abstract

It has been 17 years since fiscal decentralisation reform was endorsed by the Cambodian government, with subsequent developments indicating the nature and extent of reform achievements. This article explores the developments with reference to the experience of communes as the lowest level of subnational government in the country. The focus is on functional assignments, revenue assignments and inter-governmental transfers as distinctive components of fiscal decentralisation, coupled with an assessment of pertinent good governance expectations. The developments have been limited in most respects, thus highlighting the need for ongoing reform of genuine benefit to local communities.

Keywords:

• types and forms of decentralisation
• fiscal decentralisation
• good governance
• commune councils
• subnational governments
• Cambodia

Acknowledgement

This article is a condensed and revised version of a research project submitted to the Crawford School of Public Policy, Australian National University, in 2017 as part of a Master of Public Policy. The valuable academic support of the Crawford School of Public Policy is appreciated.