Template-type: ReDIF-Paper 1.0
Author-Name:Charles E. McLure, Jr.	
Author-Email:
Author-Name: Jorge Martinez-Vazquez 
Author-Email: jorgemartinez@gsu.edu 
Author-Homepage: https://icepp.gsu.edu/profile/jorge-martinez-vazquez/
Author-Workplace-Name:  International Studies Program. Andrew Young School of Policy Studies, Georgia State University
Author-Workplace-Homepage:  https://icepp.gsu.edu/
Title: Intergovernmental Fiscal Relations in Vietnam 
Abstract:Intergovernmental fiscal relations play a fundamental role in the economic and social
 development of Vietnam. As in all unitary forms of government, the central government sets
 national policies and assists with the financing of the activities of subnational
 administrative units, as well as undertaking certain expenditure responsibilities directly.
 On the other hand, decentralization facilitates implementation of policies that reflect
 the preferences of inhabitants of subnational administrative units. An important objective,
 therefore, is to design a system that reconciles the sometimes conflicting objectives
 of centralization and decentralization. This report is intended to assist
 the government of Vietnam in designing its system of intergovernmental fiscal relations (IFR).
 The next section describes the political system within which intergovernmental fiscal relations
 are imbedded. The third section provides an overview of intergovernmental fiscal relations
 in Vietnam. Section IV describes the assignment of expenditure responsibilities among
 levels of government, Section V discusses fiscal management and budgeting, 
 and Section VI describes and appraises the revenue side of intergovernmental fiscal relations.
 These sections contain descriptions of current practice, a brief statement of criteria against
 which they are to be appraised, an appraisal of current practice, and recommendations
 for improvements. Section VII describes how the present system of subventions could be replaced
 by an improved system of intergovernmental transfers. This discussion focuses primarily
 on relations between the central government and the provinces; relations between provinces
 and districts and between districts and communes are generally quite similar. 
Keywords:Intergovernmental Fiscal Relations, Vietnam 
Length: 72 pages
Creation-Date: 1998-02-01
File-URL:http://icepp.gsu.edu/files/2015/03/ispwp9802.pdf
File-Format:application/pdf
Handle: RePEc:ays:ispwps:paper9802