Enhancing Local Government Revenue in Vietnam
Main Article Content
Abstract
The paper analyzes the current status of local government revenues in Vietnam base on two indicator groups: The size and The structure of local government revenues. In addition, the paper also compares the revenue among local governments, analyzes the causes that led to the differences. Some recommendations are proposed to enhance local government revenues in Vietnam. This is an important basis to promote local government revenues through decentralized revenues and at the same time reduce the burden for central government.
Keywords:
Local government revenue, budget decentralization, central government transfer.
References
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[2] Ministry of Finance, Appendix No.02/CKTC-NSNN on Final Account of Central budget and Local budget balance from 2009-2018 (in Vietnamese).
[3] Ministry of Finance, Appendix No.09/CKTC-NSNN on Final Account of budget revenue and expenditure of cities and provinces under central authority from 2009-2018 (in Vietnamese).
[4] Ministry of Finance, Appendix No.02/CKTC-NSNN on Plan of Central budget and Local budget from 2009-2018 (in Vietnamese).
[5] Dinh Thi Nga, “The relationship between Central budget and Local budget: Current situation and some recommendations”, Journal of Finance. https://tapchitaichinh.vn/su-kien-noi-bat/su-kien-tai-chinh/quan-he-giua-ngan-sach-trung-uong-voi-ngan-sach-dia-phuong-thuc-trang-va-mot-so-de-xuat-126378.html/,2017 (accessed 30 November 2020) (in Vietnamese).
[6] National Asembly, State Budget Law No. 83/2015/QH13 on June 25/ 2015 (in Vietnamese).
[7] National Asembly, Appendix issued accompanies with Resolution No. 29/2016/NQ-QH dated on Novembenr 14, 2016 on the allocation of central government budget for 2017 (in Vietnamese).
[8] General Statistics Office, Report on socio-economic situation from 2009-2018 (in Vietnamese).