World Bank2014-07-212014-07-212014-05-21https://hdl.handle.net/10986/18960Vietnam has come far in improving fiscal transparency. Building on these gains could help strengthen macroeconomic management, improve market perceptions of risk, and increase accountability for service delivery. Fiscal transparency is an important element of the Government's policy dialogue with development partners, particularly in the context of ongoing budgetary support. External reviews of PFM and fiscal transparency in Vietnam have noted important progress though highlighted considerable scope for improvement. This report aims to complement ongoing PFM reviews, including the Government's Public Expenditure and Financial Accountability (PEFA) assessment, to help identify relatively low cost measures to strengthen fiscal transparency. It draws on existing diagnostic approaches to carry out a technical review on the public availability of fiscal information (section B), and the coverage, comprehensiveness and presentation of fiscal reports (sections C and D).en-USCC BY 3.0 IGOABSENTEEISMACCOUNTINGACCOUNTING STANDARDACCOUNTING SYSTEMAGGREGATE FISCALAGGREGATE REVENUEAGGREGATE SPENDINGALLOCATIONALLOCATION OF RESOURCESANNUAL BUDGETAPPROPRIATIONAUDITOR GENERALBASELINE DATABUDGET ACTIVITIESBUDGET ALLOCATIONBUDGET ALLOCATIONSBUDGET BALANCEBUDGET CLASSIFICATIONBUDGET COVERAGEBUDGET CREDIBILITYBUDGET CYCLEBUDGET DECISIONSBUDGET DEFICITBUDGET DEPARTMENTBUDGET DOCUMENTSBUDGET EXECUTIONBUDGET EXPENDITUREBUDGET IMPLEMENTATIONBUDGET INFORMATIONBUDGET LAWBUDGET MANAGEMENTBUDGET OPERATIONSBUDGET OUTTURNBUDGET OVERSIGHTBUDGET PLANNINGBUDGET POLICIESBUDGET PROCESSBUDGET PROJECTIONSBUDGET PROPOSALBUDGET PROPOSALSBUDGET REPORTINGBUDGET REVIEWBUDGET STATEMENTBUDGET SUPPORTBUDGET YEARBUDGETARY ALLOCATIONSBUDGETARY FUNDSBUDGETARY IMPACTBUDGETARY IMPACTSBUDGETING PROCESSCAPACITY BUILDINGCAPITAL ALLOCATIONSCAPITAL EXPENDITURECAPITAL INVESTMENTCAPITAL PROJECTSCAPITAL SPENDINGCASH ACCOUNTINGCENTRAL GOVERNMENTCENTRAL GOVERNMENT SPENDINGCHART OF ACCOUNTSCIVIL SOCIETY ORGANIZATIONSCONTINGENT LIABILITIESCORPORATE INCOME TAXCREATIVE ACCOUNTINGDATA COLLECTIONDATA QUALITYDEBTDEBT MANAGEMENTDEBT SERVICEDEBT SERVICINGDEBT SUSTAINABILITYDECENTRALIZATIONDOMESTIC DEBTDOMESTIC REVENUEECONOMIC CLASSIFICATIONECONOMIC DEVELOPMENTESTIMATES OF REVENUEEXPENDITURE ALLOCATIONSEXPENDITURE BUDGETEXPENDITURE MANAGEMENTEXTERNAL ACCOUNTABILITYEXTERNAL ASSESSMENTEXTERNAL AUDITEXTERNAL DEBTEXTERNAL FINANCEFINANCE MINISTRYFINANCIAL ACCOUNTABILITYFINANCIAL ANALYSISFINANCIAL INFORMATIONFINANCIAL MANAGEMENTFINANCIAL MANAGEMENT SYSTEMFINANCIAL PERFORMANCEFINANCIAL SECTORFINANCIAL STATEMENTSFISCAL ACTIVITIESFISCAL AFFAIRSFISCAL BALANCEFISCAL DISCIPLINEFISCAL IMPLICATIONSFISCAL INFORMATIONFISCAL MANAGEMENTFISCAL OPERATIONSFISCAL PERFORMANCEFISCAL POLICIESFISCAL POLICYFISCAL TRANSPARENCYGOVERNMENT DEBTGOVERNMENT FINANCEGOVERNMENT FINANCE STATISTICSGOVERNMENT FINANCESGOVERNMENT GUARANTEESGOVERNMENT LIABILITIESGOVERNMENT POLICYGOVERNMENT PRIORITIESGOVERNMENT REVENUEGROSS SPENDINGHEALTH INSURANCEHEALTH INSURANCE FUNDHEALTH SERVICESHEALTH WORKERSINDEPENDENT AUDITORSINFLATIONINFORMATION SYSTEMINTEREST PAYMENTSINTERGOVERNMENTAL TRANSFERSINTERNAL AUDITINTERNATIONAL STANDARDSLEGAL FRAMEWORKLIQUIDITYMACROECONOMIC INSTABILITYMACROECONOMIC MANAGEMENTMACROECONOMIC STABILITYMEDIUM-TERM FISCAL FRAMEWORKMINISTRY OF FINANCEMONETARY FUNDMONITOR PERFORMANCENATIONAL BUDGETNATIONAL DEVELOPMENTNATIONAL GOVERNMENTNATIONAL POLICIESOPEN SYSTEMSOVERSIGHT MECHANISMSPERFORMANCE INDEXPERSONAL INCOMEPERSONAL INCOME TAXPOVERTY REDUCTIONPRIVATE SECTORPROGRAMSPROVINCIAL GOVERNMENTPUBLIC ADMINISTRATIONPUBLIC AVAILABILITY OF INFORMATIONPUBLIC DEBTPUBLIC DEBT MANAGEMENTPUBLIC DISCLOSUREPUBLIC EXPENDITUREPUBLIC FINANCEPUBLIC FINANCIAL MANAGEMENTPUBLIC FUNDSPUBLIC INFORMATIONPUBLIC SECTORPUBLIC SECTOR ACCOUNTINGPUBLIC SECTOR SPECIALISTPUBLIC SERVICEPUBLIC SERVICE DELIVERYRECURRENT EXPENDITUREREFORM PROGRAMREGULATORY FRAMEWORKRESOURCE ALLOCATIONREVENUE POLICIESREVENUE SOURCESSELF-ASSESSMENTSERVICE DELIVERYSIZE OF GOVERNMENTSOCIAL INSURANCESOCIAL PROTECTIONSOCIAL SAFETY NETSSOCIAL SECURITYSOCIAL SECURITY FUNDSSTATE BUDGETSTATE ENTERPRISESSTATE TREASURYSTRATEGIC ALLOCATIONSTRATEGIC ALLOCATION OF RESOURCESSUB-NATIONAL AUTHORITIESSUPREME AUDIT INSTITUTIONSUSTAINABILITY ANALYSISTAX EXPENDITURETAX EXPENDITURESTAX PAYMENTSTOTAL SPENDINGTRANSPARENCY CODETRANSPARENCY PRACTICESTRANSPARENT BUDGETSUNCERTAINTYhttps://doi.org/10.1596/18960