Making the Whole Greater than the Sum the Parts: A Review of Fiscal Decentralization in Vietnam

Publication:
Making the Whole Greater than the Sum the Parts: A Review of Fiscal Decentralization in Vietnam

dc.contributor.author	World Bank
dc.date.accessioned	2016-03-15T16:41:36Z
dc.date.available	2016-03-15T16:41:36Z
dc.date.issued	2015-09-15
dc.description.abstract	This report provides a review of fiscal decentralization policies in Vietnam and their impact on the Government’s development objectives. It aims to inform reform of central-local fiscal relations in Vietnam to further promote growth and poverty reduction. The State Budget Law 2002 (SBL 2002) has enabled decentralization of important fiscal responsibilities to local authorities over the past ten years. This report responds to demands for more analysis of fiscal decentralization policies in Vietnam and the extent to which these have delivered on their stability, equity and efficiency objectives. It aims to inform future changes to the system of intergovernmental fiscal relations through revisions to the SBL 2002 and adoption of 2016-2020 Stability Period regulations. This report builds on existing research and aims to provide new analysis and perspectives on the above areas through extensive study of available data, consultations with central and local authorities, and reviews of laws, regulations and policies at central and local levels. It covers the following five pillars of fiscal decentralization: (i) expenditure decentralization and accountability; (ii) expenditure performance of local authorities; (iii) local revenue arrangements; (iv) intergovernmental fiscal transfers; and (v) local borrowing.	en
dc.identifier	http://documents.worldbank.org/curated/en/2016/03/26012480/making-whole-greater-sum-parts-review-fiscal-decentralization-vietnam-vol-2
dc.identifier.doi	10.1596/23951
dc.identifier.uri	https://hdl.handle.net/10986/23951
dc.language	English
dc.language.iso	en_US
dc.publisher	World Bank, Hanoi
dc.rights	CC BY 3.0 IGO
dc.rights.holder	World Bank
dc.rights.uri	http://creativecommons.org/licenses/by/3.0/igo/
dc.subject	ECONOMIC DEVELOPMENT
dc.title	Making the Whole Greater than the Sum the Parts	en
dc.title.subtitle	A Review of Fiscal Decentralization in Vietnam	en
dc.type	Report	en
dc.type	Rapport	fr
dc.type	Informe	es
dspace.entity.type	Publication
okr.date.disclosure	2016-03-03
okr.date.doiregistration	2025-05-07T09:36:13.571096Z
okr.doctype	Economic & Sector Work
okr.doctype	Economic & Sector Work::Other Public Sector Study
okr.docurl	http://documents.worldbank.org/curated/en/2016/03/26012480/making-whole-greater-sum-parts-review-fiscal-decentralization-vietnam-vol-2
okr.guid	854701468187138479
okr.guid	389051468187138185
okr.identifier.externaldocumentum	090224b0841ce048_1_0
okr.identifier.internaldocumentum	26012480
okr.identifier.report	103669
okr.imported	true
okr.language.supported	en
okr.pdfurl	http://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2016/03/03/090224b0841ce048/1_0/Rendered/PDF/Making0the0who0alization0in0Vietnam.pdf	en
okr.region.administrative	East Asia and Pacific
okr.region.country	Viet Nam
okr.sector	Public Administration, Law, and Justice
okr.theme	Public sector governance :: Tax policy and administration
okr.theme	Public sector governance :: Public expenditure, financial management and procurement
okr.theme	Public sector governance :: Decentralization
okr.topic	Public Sector Development::Decentralization
okr.topic	Macroeconomics and Economic Growth::Subnational Economic Development
okr.topic	Finance and Financial Sector Development::Debt Markets
okr.topic	Public Sector Development::Public Sector Expenditure Policy
okr.topic	Macroeconomics and Economic Growth::Taxation & Subsidies
okr.unit	GOV PSP - EAP (GGO14)