Nationality

Cambodian

Subjects Taught

Cambodian Tax (ACCT 451), Advanced Cambodian Tax (ACCT 651)

Qualifications

MA

SONG KOSAL

Associate Professor

Profile

Mr. Song Kosal teaches the Diploma in Cambodia Tax. He is currently the Deputy Director of the Department of Large Taxpayers of the General Department of Taxation. Mr. Song Kosal is the leading lecturer in the field of taxation in Cambodia. He also worked as a Senior Tax Consultant at PwC, as a  Supervisor of Tax and Corporate Services at KPMG, as a Deputy Head of Tax at Bun & Associates, and as a Tax Director for Ernst & Young (Cambodia). Kosal holds a Master of Fiscal Policy from Nagoya University where he also completed doctoral studies.

PUBLICATIONS

Type of Journal Year of Publication Title of Research Name of Journal/Book Reference
Peer reviewed Journal 2025 Does the shadow economy have a significant impact on tax revenues in ASEAN? Edelweiss Applied Science and Technology https://doi.org/10.55214/25768484.v9i3.5557
Peer reviewed Journal 2024 Dynamic Stochastic General Equilibrium Model for the Analysis of Large-Scale Asset Purchases: Lessons Learned for Cambodia International Journal of Religion* https://doi.org/10.61707/zm99k038
Peer reviewed Journal 2024 The Effectiveness of Monetary Policy in the Association of Southeast Asian Nations International Journal of Religion* https://doi.org/10.61707/hrmkpz27
Peer reviewed Journal 2024 The evaluation of non-tariff measures and their effects on the international trade landscape and competitive positioning of Cambodia and Thailand Edelweiss Applied Science and Technology https://doi.org/10.55214/25768484.v8i6.3457
Other peer reviewed journal 2024 The Empirical Study of Interest Rate Pass-Through in Cambodia: An Error Correction Model JAFESS https://doi.org/10.62458/jafess.160224.8(2)51-60
Other peer reviewed journal 2023 A Comprehensive Investigation into the Money Demand Function in Cambodia: An Empirical Analysis Asian Journal of Economics, Business and Accounting https://doi.org/10.9734/ajeba/2023/v23i221157
Other peer reviewed journal   The Influence of Fiscal Policy on Economic Growth in the Asean Economic Community IJECM: International Journal of Economics, Commerce and Management https://ijecm.co.uk/volume-11-issue-10/
Other peer reviewed journal 2022 The Identification of Factors Influencing Value-Added Tax Revenue Performance in Cambodia JAFESS https://doi.org/10.62458/jafess.160224.7(2)1-12
Other peer reviewed journal 2017 Cambodian Tax Audit and its Implications to Private Enterprises Faculty Publications https://cam-ed.edu.kh/cambodian-tax-audit-and-its-implications-to-private-enterprises/