학술논문

EFFECTIVE FISCAL DECENTRALIZATION IN VIETNAM.
Document Type
Proceedings
Source
Proceedings of the Annual Conference on Taxation. 2005, p356-361. 6p.
Subject
*Fiscal policy
*Public finance
*Economic development
Decentralization in government
Vietnamese politics & government
Twentieth century
Language
ISSN
1066-8608
Abstract
The article cites a study on Vietnam decentralization design of the intergovernmental fiscal system. It is reported that transitional countries have ventured into significant decentralization programs over political pressures, fear of national territorial disintegration from ethnic separatists demands and the need to improve the overall efficiency of public sector. In 2004, the State Budget Law, implemented and granted the full authority on revenues and expenditures on the provinces.