Publication:
Revising Vietnam's State Budget Law (2002) : Proposals Drawing on International Experience

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dc.contributor.authorWorld Bank
dc.date.accessioned2014-12-18T20:13:25Z
dc.date.available2014-12-18T20:13:25Z
dc.date.issued2014-04-08
dc.description.abstractThis Policy Note is designed to inform the Government of Vietnam and National Assembly (notably the Committee on Finance and Budgetary Affairs, CFBA) discussions on the revision of the State Budget Law (SBL) (2002) by drawing on good international practices in budget management. It is part of the World Bank s ongoing policy dialogue with and advice to the Government and the National Assembly on revisions to the SBL (2002). The SBL (2002) has provided a strong basis for regulating Public Finance Management (PFM) in Vietnam since 2004, when the Law became effective. It has helped the government to allocate and spend public resources in an effective manner, thereby contributing to delivery of important public service outcomes. The SBL (2002), however, needs to be revised to enhance Vietnam s fiscal regulatory framework and accountability. The Policy Note covers seven broad areas including: (i) the coverage and layout of the SBL (2002); (ii) the budget framework for fiscal policy making; (iii) budget approval processes at the National Assembly and Provincial People s Councils; (iv) specific budget classification and definition issues; (v) intergovernmental fiscal relations; (vi) budget execution, accounting, reporting and audit; and (vii) extra-budgetary activities. The issues in the Policy Note were prioritized based on earlier discussions with representatives from the Government, National Assembly, and local authorities, and views expressed at the CFBA and United Nations international conference on SBL (2002) revision held in Ninh Binh at the end of September 2013.en
dc.identifierhttp://documents.worldbank.org/curated/en/2014/04/20334144/revising-vietnams-state-budget-law-2002-proposals-drawing-international-experience
dc.identifier.doi10.1596/20795
dc.identifier.urihttps://hdl.handle.net/10986/20795
dc.languageEnglish
dc.language.isoen_US
dc.publisherWorld Bank, Vietnam
dc.rightsCC BY 3.0 IGO
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo/
dc.subjectACCELERATED DEPRECIATION
dc.subjectACCOUNTABILITY
dc.subjectACCOUNTING
dc.subjectACCOUNTING PROCEDURES
dc.subjectACCRUAL ACCOUNTING
dc.subjectACCRUALS
dc.subjectAMOUNT OF DEBTS
dc.subjectANNUAL BORROWING PLAN
dc.subjectAPPROPRIATIONS
dc.subjectASSET SALES
dc.subjectAUDITING
dc.subjectAUDITS
dc.subjectAUTONOMY
dc.subjectBENEFICIARIES
dc.subjectBLOCK GRANTS
dc.subjectBOND
dc.subjectBOND ISSUANCES
dc.subjectBONDS
dc.subjectBORROWING
dc.subjectBUDGET ALLOCATIONS
dc.subjectBUDGET BALANCE
dc.subjectBUDGET CYCLE
dc.subjectBUDGET DEFICIT
dc.subjectBUDGET DEFICITS
dc.subjectBUDGET EXECUTION
dc.subjectBUDGET IMPLICATIONS
dc.subjectBUDGET PROCESS
dc.subjectBUDGET REVIEWS
dc.subjectBUDGETING
dc.subjectCABINET OF MINISTERS
dc.subjectCAPITAL ALLOCATIONS
dc.subjectCAPITAL BUDGETING
dc.subjectCAPITAL BUDGETS
dc.subjectCAPITAL EXPENDITURE
dc.subjectCAPITAL INVESTMENTS
dc.subjectCASH MANAGEMENT
dc.subjectCENTRAL AGENCIES
dc.subjectCENTRAL AUTHORITIES
dc.subjectCENTRAL BANK
dc.subjectCENTRAL BUDGET
dc.subjectCENTRAL GOVERNMENT
dc.subjectCENTRAL MINISTRIES
dc.subjectCENTRAL POLICIES
dc.subjectCENTRAL SPENDING
dc.subjectCITIES
dc.subjectCLAIMANTS
dc.subjectCONSOLIDATION
dc.subjectCONTINGENT LIABILITIES
dc.subjectCREDIBILITY
dc.subjectDEBT REPAYMENTS
dc.subjectDEBT SERVICING
dc.subjectDEBTS
dc.subjectDECENTRALIZATION
dc.subjectDEPOSITORS
dc.subjectDEPOSITS
dc.subjectDISPOSITION
dc.subjectDISTRICT
dc.subjectDISTRICTS
dc.subjectDIVIDENDS
dc.subjectDUE DEBT
dc.subjectECONOMIC DEVELOPMENT
dc.subjectEFFICIENT USE
dc.subjectEFFICIENT USE OF PUBLIC RESOURCES
dc.subjectEXCESS REVENUES
dc.subjectEXCHANGE RATE
dc.subjectEXPENDITURE
dc.subjectEXPENDITURE ASSIGNMENTS
dc.subjectEXPENDITURE CEILINGS
dc.subjectEXPENDITURE MANAGEMENT
dc.subjectEXPENDITURE POLICIES
dc.subjectEXPENDITURE POLICY
dc.subjectEXPENDITURE PROGRAMS
dc.subjectEXPENDITURES
dc.subjectFEDERAL AUTHORITIES
dc.subjectFEDERAL DEBT
dc.subjectFINANCES
dc.subjectFINANCIAL ACCOUNTS
dc.subjectFINANCIAL CRISIS
dc.subjectFINANCIAL INFORMATION
dc.subjectFINANCIAL INSTITUTION
dc.subjectFINANCIAL MANAGEMENT
dc.subjectFINANCIAL MANAGEMENT SPECIALIST
dc.subjectFINANCIAL STATEMENTS
dc.subjectFISCAL BALANCE
dc.subjectFISCAL DEFICIT
dc.subjectFISCAL FRAMEWORK
dc.subjectFISCAL MANAGEMENT
dc.subjectFISCAL PERFORMANCE
dc.subjectFISCAL POLICY
dc.subjectFISCAL PROJECTIONS
dc.subjectFISCAL REPORTING
dc.subjectFISCAL STABILITY
dc.subjectFISCAL TRANSPARENCY
dc.subjectGOVERNMENT ACCOUNTING STANDARDS
dc.subjectGOVERNMENT BONDS
dc.subjectGOVERNMENT DEBT
dc.subjectGOVERNMENT POLICIES
dc.subjectGOVERNMENT REGULATIONS
dc.subjectGOVERNMENT REVENUE
dc.subjectGOVERNMENT SPENDING
dc.subjectGROSS DOMESTIC PRODUCT
dc.subjectINFLATION
dc.subjectINTEREST RATES
dc.subjectINTERGOVERNMENTAL FISCAL RELATIONS
dc.subjectINTERGOVERNMENTAL RELATIONS
dc.subjectINTERGOVERNMENTAL TRANSFERS
dc.subjectINTERNAL AUDIT
dc.subjectINTERNATIONAL COMMERCE
dc.subjectINTERNATIONAL DEVELOPMENT
dc.subjectINTERNATIONAL FINANCIAL INSTITUTIONS
dc.subjectINTERNATIONAL STANDARDS
dc.subjectINVESTMENT CAPITAL
dc.subjectINVESTMENT DECISIONS
dc.subjectINVESTMENT PROJECTS
dc.subjectINVESTMENT SPENDING
dc.subjectISSUANCE
dc.subjectJUDGMENT
dc.subjectJUDICIARY
dc.subjectLAWS
dc.subjectLEGAL PROVISIONS
dc.subjectLEGAL REQUIREMENT
dc.subjectLEGISLATION
dc.subjectLEVEL OF GOVERNMENT
dc.subjectLEVELS OF DEBT
dc.subjectLIABILITY
dc.subjectLIQUIDITY
dc.subjectLOAN
dc.subjectLOAN REPAYMENTS
dc.subjectLOCAL GOVERNMENT
dc.subjectLOCAL GOVERNMENTS
dc.subjectLOCAL REVENUE
dc.subjectLONG-TERM DEBT
dc.subjectLOTTERY
dc.subjectMACROECONOMIC FORECASTS
dc.subjectMEDIUM TERM FISCAL FRAMEWORK
dc.subjectMEDIUM-TERM APPROACH
dc.subjectMEDIUM-TERM EXPENDITURE
dc.subjectMEDIUM-TERM EXPENDITURE FRAMEWORKS
dc.subjectMEDIUM-TERM FISCAL
dc.subjectMINISTRY OF FINANCE
dc.subjectNATIONAL BUDGET
dc.subjectNEGOTIATIONS
dc.subjectNET TRANSFERS
dc.subjectOIL PRICE
dc.subjectOIL PRICES
dc.subjectOVERDUE DEBT
dc.subjectPEER REVIEW
dc.subjectPENSIONS
dc.subjectPOLICY DECISION
dc.subjectPOLICY DOCUMENT
dc.subjectPOLICY OBJECTIVES
dc.subjectPOLICY OUTCOMES
dc.subjectPOLICY PRIORITIES
dc.subjectPRINCIPAL REPAYMENTS
dc.subjectPROVINCE
dc.subjectPROVINCE TO PROVINCE
dc.subjectPROVINCES
dc.subjectPROVINCIAL ADMINISTRATIONS
dc.subjectPROVINCIAL BORROWING
dc.subjectPROVINCIAL BUDGETS
dc.subjectPROVINCIAL COUNCILS
dc.subjectPROVINCIAL DEBT
dc.subjectPROVINCIAL GOVERNMENT
dc.subjectPROVINCIAL GOVERNMENTS
dc.subjectPROVINCIAL LEVEL
dc.subjectPROVINCIAL LEVELS
dc.subjectPUBLIC
dc.subjectPUBLIC DEBT
dc.subjectPUBLIC DEBT MANAGEMENT
dc.subjectPUBLIC DOMAIN
dc.subjectPUBLIC EXPENDITURES
dc.subjectPUBLIC FINANCE
dc.subjectPUBLIC FINANCE MANAGEMENT
dc.subjectPUBLIC FINANCES
dc.subjectPUBLIC FUND
dc.subjectPUBLIC FUNDS
dc.subjectPUBLIC INVESTMENT
dc.subjectPUBLIC POLICY
dc.subjectPUBLIC SERVICE
dc.subjectRECURRENT EXPENDITURE
dc.subjectREGULATORY FRAMEWORK
dc.subjectRESERVE
dc.subjectRESERVE FUNDS
dc.subjectRESERVES
dc.subjectRETURNS
dc.subjectREVENUE ESTIMATES
dc.subjectREVENUE PROJECTIONS
dc.subjectREVENUE SHARING
dc.subjectREVENUE SHORTFALL
dc.subjectREVENUE-RAISING MEASURES
dc.subjectSALARY
dc.subjectSALE OF ASSETS
dc.subjectSOLVENCY
dc.subjectSTATE BUDGET
dc.subjectSUB-NATIONAL
dc.subjectSUB-NATIONAL DEBT
dc.subjectSUB-NATIONAL GOVERNMENTS
dc.subjectSUBNATIONAL
dc.subjectSUBNATIONAL AUTHORITIES
dc.subjectSWAP
dc.subjectTAX
dc.subjectTAX BASE
dc.subjectTAX CREDITS
dc.subjectTAX DEFERRALS
dc.subjectTAX EXPENDITURE
dc.subjectTAX EXPENDITURES
dc.subjectTAX LIABILITY
dc.subjectTAX RATE
dc.subjectTAX RATES
dc.subjectTAX SHARING
dc.subjectTAX SHARING ARRANGEMENTS
dc.subjectTAX TREATMENT
dc.subjectTITLE
dc.subjectTOTAL EXPENDITURE
dc.subjectTOTAL EXPENDITURES
dc.subjectTRANSPARENCY
dc.subjectTRANSPARENCY CODE
dc.subjectTRANSPORT
dc.subjectTREASURY
dc.titleRevising Vietnam's State Budget Law (2002) : Proposals Drawing on International Experienceen
dspace.entity.typePublication
okr.date.disclosure2014-10-29
okr.date.doiregistration2025-05-07T12:27:46.751308Z
okr.doctypeEconomic & Sector Work::Policy Note
okr.docurlhttp://documents.worldbank.org/curated/en/2014/04/20334144/revising-vietnams-state-budget-law-2002-proposals-drawing-international-experience
okr.globalpracticeGovernance
okr.globalpracticeMacroeconomics and Fiscal Management
okr.guid539031468127489066
okr.guid236951468176957875
okr.identifier.externaldocumentum000470435_20141029080645
okr.identifier.internaldocumentum20334144
okr.identifier.report91882
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2014/10/29/000470435_20141029080645/Rendered/PDF/918820WP0P12870Sept020140FINAL0ENG0.pdfen
okr.region.administrativeEast Asia and Pacific
okr.region.countryViet Nam
okr.sectorPublic Administration, Law, and Justice :: General public administration sector
okr.themePublic sector governance :: Decentralization
okr.themePublic sector governance :: Public expenditure, financial management and procurement
okr.themePublic sector governance :: Tax policy and administration
okr.topicBanks and Banking Reform
okr.topicMacroeconomics and Economic Growth::Subnational Economic Development
okr.topicFinance and Financial Sector Development::Bankruptcy and Resolution of Financial Distress
okr.topicFinance and Financial Sector Development::Debt Markets
okr.topicPublic Sector Economics
okr.topicPublic Sector Development
okr.unitGovernance - GP (GGODR)
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