Making Fiscal Decentralization Work in Vietnam

Jorge Martinez-Vazquez ()

International Center for Public Policy Working Paper Series, at AYSPS, GSU from International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University

Abstract: Vietnam is a poor country with large and increasing needs in infrastructure, education, health, and other areas of the public sector. The current policy of the Government of Vietnam (GOV) is not to increase tax effort, but actually to reduce it. Recently, the GOV has cut the rates of several taxes with the goal of making Vietnam’s exports more competitive internationally and to attract more foreign direct investment. Tax revenues will be further cut in the near future as the GOV prepares for accession to the WTO by reducing the level and dispersion of customs tariff rates.

Keywords: Fiscal Decentralization; Vietnam; tax effort (search for similar items in EconPapers)
Pages: 110 pages
Date: 2004-08-01
New Economics Papers: this item is included in nep-acc, nep-dev, nep-sea and nep-tra
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Citations: View citations in EconPapers (6)

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Persistent link: https://EconPapers.repec.org/RePEc:ays:ispwps:paper0404

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