World Bank2013-08-122013-08-122000-12-13https://hdl.handle.net/10986/15002This Public Expenditure Review (PER), prepared jointly by the Government of Vietnam and donors, examines the country's public expenditure policy, and management, and, proposes ways to improve the results of its public spending program. Cross-cutting issues examined, are fiscal sustainability and transparency, expenditure management processes, and fiscal decentralization, analyzing public spending on agriculture, health, education, and transport from the perspective of growth, poverty reduction, and gender equity. The report identifies the following areas requiring action: reversing the Government's declining revenue share in GDP, and developing a medium-term fiscal outlook; improving budgetary data, and increasing the transparency of data and information; ensuring an effective process for prioritizing public expenditures; enhancing "pro-poor" bias of public expenditures; and, assessing where services can be provided by the private sector, to reduce the budgetary burden. Considering these issues, the Government can build on the extensive consultative process, already developed for this PER, and, in addition to its National Assembly, and local governments, consultations with civil society, and media representatives could also be considered by the Government.en-USCC BY 3.0 IGOALLOCATION OF RESOURCESASSET MANAGEMENTAUDITED FINANCIAL STATEMENTSAUTHORITYBORROWINGBUDGET ALLOCATIONSBUDGET DEFICITSBUDGET FORMULATIONBUDGET PROCESSBUDGETARY RESOURCESCASH TRANSFERSCENTRAL GOVERNMENTCITIZENSCONSENSUSCONSULTATIVE MANNERCORPORATE INCOME TAXCROWDING OUTCURRENCY UNITDEBTDECENTRALIZATIONDECISION-MAKINGDECREESDEMOCRACYDEVELOPING COUNTRIESDEVELOPMENT PROGRAMMEDISTRICTSECONOMIC DEVELOPMENTECONOMIC GROWTHECONOMIC MANAGEMENTECONOMIC REFORMECONOMIC SITUATIONEFFECTIVE USEEMPLOYMENTENACTMENTEVALUATION CRITERIAFINANCIAL MANAGEMENTFISCALFISCAL BALANCEFISCAL COSTSFISCAL DECENTRALIZATIONFISCAL SITUATIONFISCAL STANCEFISCAL SUSTAINABILITYFISCAL TRANSPARENCYFOREIGN ASSISTANCEFOREIGN DIRECT INVESTMENTFOREIGN INVESTMENTGNPGOVERNMENT AGENCIESGOVERNMENT BONDSGOVERNMENT EXPENDITURESGOVERNMENT GUARANTEESGOVERNMENT MINISTRIESGOVERNMENT POLICYGROSS DOMESTIC PRODUCTGROSS NATIONAL PRODUCTHEALTH INSURANCEHOUSEHOLD CONSUMPTIONHOUSEHOLD EXPENDITURESINCOMEINTERNATIONAL PRACTICEINVESTMENT EXPENDITURESLEVELS OF GOVERNMENTLIVING STANDARDLIVING STANDARDSLOCAL AUTHORITIESLOCAL GOVERNMENTSMINISTRIES OF FINANCEMINISTRY OF FINANCENATIONSPOLICY IMPLEMENTATIONPOOR HOUSEHOLDSPOOR PARENTSPORTSPOVERTY REDUCTIONPRIMARY EDUCATIONPRIMARY HEALTH CAREPRIMARY SCHOOLPRIVATE SECTORPRODUCTIVITYPUBLIC EDUCATIONPUBLIC EXPENDITUREPUBLIC EXPENDITURE MANAGEMENTPUBLIC EXPENDITURE POLICYPUBLIC EXPENDITURE REVIEWPUBLIC EXPENDITURESPUBLIC FINANCESPUBLIC HEALTHPUBLIC INVESTMENTPUBLIC RESOURCESPUBLIC SECTORPUBLIC SECTOR MANAGEMENTPUBLIC SPENDINGRECURRENT EXPENDITURESREDUCING POVERTYREFORM PROGRAMSREPRESENTATIVESREVENUE SOURCESROADSSECTOR MINISTRIESSECTORAL COMPOSITIONSECURITIESSERVICE DELIVERYSOCIAL EXPENDITURESSOCIAL INSURANCESOCIAL SAFETYSOCIAL SAFETY NETSOCIAL SUBSIDIESSOCIAL TRANSFERSSTATE BUDGETSTATE BUDGETSSTATE ENTERPRISESSTATE- OWNED ENTERPRISESSTATE-OWNED ENTERPRISESSTATISTICAL OFFICESTATISTICS OFFICETAXTAX ADMINISTRATIONTAX COLLECTIONSTAXATIONTECHNICAL ASSISTANCETOTAL EXPENDITURESTRANSPARENCYTREASURYUNEMPLOYMENTWAGES PUBLIC EXPENDITURESPOLICY FRAMEWORKMANAGEMENT DEVELOPMENTPUBLIC SPENDINGFISCAL SUSTAINABILITYFISCAL FEDERALISMDECENTRALIZATIONAGRICULTURE SECTOR ADJUSTMENTHEALTH CARE ADMINISTRATIONEDUCATION SECTORTRANSPORT SECTORECONOMIC GROWTHPOVERTY ALLEVIATION MECHANISMSGENDER EQUALITYGROSS DOMESTIC PRODUCTFISCAL CONSOLIDATIONBUDGET ESTIMATESDATA ANALYSISINFORMATION SYSTEMSPOVERTY MITIGATIONSERVICE DELIVERYPRIVATE SECTOR PARTICIPATIONCONSULTATION WITH MEMBERSDONOR PARTICIPATIONCIVIL SOCIETY FUNDING STRATEGIESMEDIA SERVICESWorld Bank10.1596/15002