PHAN TiCH • NHAN DINH - DCl BAO
Ban ve giai phap thu ngan sach ben vulig trong boi canh mdfi
DOAN H 6 N G LE-
Trong tinh hinh ngdn sach nha nrfdc (NSNN) ludn d tinh trang thu khdng du bu chi, diu tif cho phat triln dang ngay cang giam, ntf cong tdng nhanh gin qua ngiiSng an toan..., thu ngdn sach dang co nhifng bid'u hi^n thieu bin vifng, bai vilt di sdu danh gia cu thi va dl xud't nhifng giai phap khic phyc.
THU NGAN SACH THIEU BEN VCfNG Dtfdi gdc dd tai chinh, stf dn dinh, ben vffng eiia NSNN se mang lai nhffng ngudn thu, nha't Id nhffng ngudn thu ttf npi bo nen kinh te' cho ngan sach ngdy cdng tdng, ed kha ndng ddp ffng dtfdc ede nhu eau ehi mdt cdch thudn ldi, tao du ngudn cho nha ntfdc thtfe hien cde nhiem vu phat trid'n kinh td- xa hdi Irong ti^g giai doan [I].
Ben vifng eua NSNN (fiscal sustainability) Id mot khdi nidm de chi mot ngan sdch ludn cd kha nang cung cap eho nha ntfde nhffng eong eu tai chinh khd dung, trong bat eff tinh hufi'ng ndo, thu - ehi NSNN ddu dffdc kid'm sodt mot cdch chu dfing, trong ngan ban, trung ban vd dai han deu khdng day nha ntfde vdo tinh trang v3 nd [2].
HJNH 1: CAC NCaOM THU NSMP1
: SO THU THGE XUAT - NHjjiP KHAO QlAl EXJ^N 2006-2013 1 Nam Tong
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Ttf khdi nidm NSNN ben vifng c(S the thay, mfii quan he bidn ehffng giffa NSNN bdn vffng gan vdi thu ngan sdch ben vifng, the hidn d cdc ydu tfi': ngu6n thu lufin dn dinh, cd ea'u thu hdp ly, quy mfi sd thu lidn tuc tdng trffdng vd thay ddi theo khdng gian [3].
Soi chid'u ttf khdi nidm co the thay.
thtfe te', ngudn thu ngan sdeh cua Viet Nam dang thid'u ben vQtig, the hi?n d nhffng diem sau:
Trudc het. cde ngudn thu bpc 16 nhffng yd'u to' bap benh. Theo Ludt NSNN hidn hdnh. cdc khoan thu NSNN bao gdm:
thud', phi. Id phi; ede khodn thu tff hoat dpng kinh td' ciia Nha ntfde; ede khoin ddng gdp eiia cdc td chffc va ea nhin;
ede khoan vidn trd va cdc khoan thu khde theo quy dinh cua phap luat. Thtfc te, hdng nam, NSNN chu ye'u dtfa vdo sd thu thud vd phi cdc loai, chie'm khoang 21,6%
GDP (Hinh 1). Trong dd, thud gid tri gia tdng (23%), thue thu nhdp doanh nghi^
(30%) va thud xua't - nhap khau (13%).
Trong cae ngudn thu, thu thud' chidm ty trpng Idn nhat. Tuy nhidn, nhfliig ndm vtfa qua, sd thu thui bidn dfing thSt thtfdng vd cd chieu htfdng suy giam. Ddc bidt, trong dieu kien kinh td khd khdn hidn nay, nhieu khoan thu ttf khu vtfc kinh td khdng dat dtf todn vd ed mffc tdng trtfdng thap so vdi kd hoach, nhat Id sd thu tff thue xua't - nhap khau. Ndm 2001, thue xuat - nhap khau ehidm 15,5% tdng thu NSNN; Ndm 2010, ly le nay gi5m xudng cdn 11,2% [4]; Dd'n ndm 2013, thu dffdc 220.000 ty ddng. ehi dat 92,6% dtf todn (Bang I).
Dtf bao thdi gian tdi, cdc khodn thu van khong dn dinh vd efi chieu htfdng rS.. Trifdng L Email. dlehong@ya'
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Kinhte'v^ Dirbdosuy giam. Dfi'i vdi thu ndi dia, ehinh sdeh gian, giam, midn thud', phi ede loai nhdm ho trd cdc doanh nghiep, kd ea mien thud' thu nhap ed nhdn do'i vdi mpt sfi'dd'i ttfdng eung sd Idm cho ngudn thu giam xufi'ng. Trong Iuc do, ede ddng thud xud't - nhap khau lai tie'p tuc giam theo Ip trinh cam kd't WTO. Dfi'i vdi cdc hiep dinh thtfdng mai (FTA) dd k;^ kd't, dd'n thdi diem ndm 2014, phan ldn da btfde sang giai doan eat gi^m vd xda bo thud' quan sau. Theo cam ke't cua Viet Nam trong FTA ASEAN den nam 2015, khodng 93% sd ddng thud' ed mffc Ihue sua't 0% vd 7%. Cdc ddng thud eon lai sd cd mffc thue' sud't 0% vdo thdi diem 1/1/2018. ngoai trff mpt sd it mdt hang ndng sdn, mpt so' mdt hang trong trong nhdm fi tfi va xdng diu. Nhff vay, mdc diJ cfi co' gdng dieu chinh cd cau thu, nhimg ve ngudn thu van phu thufic vdo cdc ye'u tfi' bdn ngodi, tdng giam bi ddng, khong theo dinh hffdng tnfde.
Tha hai. vd quy mfi so' thu lien tuc tdng qua cdc ndm, blnh quan giai doan 2001 -2010 ttfdng dtfdng 26,5 % GDP. Tuy nhidn, tang gidm that thtfdng, nam 2011 giam xudng 24,38% GDP. nam 2012 dat 25,4%. Ndm 2013 lai tdng len 27%. Viec gia tang cua ngudn thu dd tao didu kidn cho vide tdng chi NSNN cho cde muc tieu kinh te' - xd hfii, ddng thdi ban chd dtfdc stf gia tang qud mffc cua tham hut NSNN. Tuy nhidn, gifi'ng nhtf mdt "vdng lu^n quan", thu ngan sdch qua cao cung da gay sffe dp nang nd Ien khu vtfc doanh nghiep, nhat Id kho'i doanh nghiep dan doanh => Idm tdng chi phi san xua^t =>
thu hep idi nhuan => dnh htfdng ddn thu NSNN. Theo Ngan hdng Thd gidi (WB), khoan thu ndy ehiem de'n 34,5% ihu nhap eiia doanh nghiep Viet Nam [5].
Tha ba, ve cd ca'u thu thdi gian qua vffa bi ddng vffa thidu tinh fi'n dmh vd ehii yeu phu thufie eac khoan thu "khong thtfdng xuyen", nhff: diu thfi, quyen sff dung da't va thu tff tidn bdn ede tdi san thuOc sd hfltj nhd ntfdc. Cde ngudn thu ndy binh quan giai doan 2001-2010 chiem hdn 29% tdng thu NSNN [6]. Mac du khfing dn dinh, nhtfng nhffng ngudn thu ndy thtfdng chiem mpt ty trpng Idn trong tdng sd thu. Vd, ed the Id rat eao trong giai doan hien tai, nhffng lai ed xu htfdng giam trong dai han. Chdng han, ty trpng thu tff dau tho eung dang giam din trong tdng Ihu NSNN, tff khoang 6,9%
GDP nam 2007, 3.5% GDP ndm 2010 va
xufi'ng con chffa diy 3,19% GDP nam 2012. Tffdng tff, thu ltf giao quyen sff dung dd't vd thu tff bdn nhd thufie sd hffu nha nffdc dang ed xu hffdng ngay cang giam dan ve quy mfi tuyet doi, cung nhtf ty trpng. Thu vidn trd, tff 9,3% nam 2007 xudng edn khoang 5,7% trong nam 2012. Cung gidng nhtf thu tff vide khai thac diu thfi se khdng ben vifng do nguon tai nguyen thien nhien la hihi han, khdng the khai thac vfi han, cdc tai sdn thufie sd hifu nhd nffdc dang dan can, kdo theo ngudn thu giam.
Nghien effu sdu tinh hinh thu NSNN giai doan 2006-2013 nhan thay: cd ea'u ngudn thu ehtfa vffng chae, chtfa dap ffng ydu clu tdi ca'u true ndn kinh td' trong linh hinh mdi, ty trong thu npi dia trong tdng thu NSNN tang eham (tff 61% ndm 2009 ldn 62,5%
nam 2010) vd it dffa vdo san xua't, kinh doanh Irong ntfde. Ridng tff ndm 2010-2013, edeau thu NSNN vtfa thie'u dn dinh d tffng khoan thu vffa bd't dn vd ty Id so vdi dtf todn. Cu thd, nam 2010. thu tff dau thfi: 70.800 ty ddng, vtfdt 6,8% dtf toan; thu trong nffde: 330.000 ty ddng, vffpt 12% dff todn. Ndm 2011, long thu dat 113,4% dtf toan (674.500 ty ddng). Trong dd, thu npi dia: 390.()00 ty ddng, dat 102%; thu thud thu nhap ca nhan dat 119,7%; cdc khodn thu tff nha va dat dat 135,9% so vdi dff toan. Tuy nhien, thu ttf kinh td'qufi'c doanh ehi dat 89,1%; thu khu vtfc cfing thffdng nghiep vd dieh vu ngoai qudc doanh ehi dat 98,7% va thu tff doanh nghiep ed vd'n dau ttf nffde ngoai chi dat 94,0%
dff todn. Dde bidt, nam 2012, iln dau tien thu NSNN clir dat kd'hoach (tdng thu dat 740.500 ty ddng, bdng 100,3% dtf toan), khdng vtfdt thu nhtf thffdng Id. Cung iln dau tidn. nam 2012, cd 30 tinh, thanh phd khong hoan thanh chi tieu de ra. Ddng ehu ^, sd'thu giam Idn nhd't Id tff san xud't, kinh doanh do hang ehuc nghin doanh nghiep thua Id, ngtfng hoat dfing hodc giai the, hdng trdm nghin doanh nghiep khong cd doanh sfi', hoac ke khai thue' gia tn gia tdng dm.
Bffde sang nam 2013, tinh hinh thu NSNN tid'p tuc ba't dn, ehi dat 96,9% dtf todn. Ttfdng tff ndm 2012, cd ca'u ngudn thu npi dia nam 2013 cung bd't dn, thu Iff khu vffc doanh nghidp nha ntfdc: 159.300 ty ddng, bang 91,4% dtf toan; thu ttf doanh nghidp cd vdn dau ttf nffdc ngoai (khdng kd dau thd): 111.200 ty ddng, bdng 103,6%; thu thud'cfing, thffdng nghiep va dieh vu ngodi Nha nffde: 110.200 ty ddng, bdng 91,6%; thu tiiue thu nhap ea nhan: 45.800 ty ddng, bang 83,4%; thu thud bao vd mfii trffdng: 11.700 ty ddng. bdng 81,5% [7].
Trong khi sd thu thid'u dn dinh vd ed chidu htfdng giam sut, thi chi Iai lidn tuc tang hang ndm (Hinh 2).
Rieng ndm 2011, tdng sdchi bang 101% dff todn. Ndm 2012 , bdi chi NSNN Id 154.126 ty ddng ( 4 J 5 % GDP).
Mae du ty Id boi chi NSNN tinh trdn GDPed giam so vdi dff todn (4,8%), nhffng sdbpi chi NSNN lai tdng 13.926 ty ddng so vdi dff todn. Ndm 2013, bfii ehi NSNN tie'p tue tdng (5.3% GDP), vffdt mffc 4,8% dd dff todn.
Tha tu, viee phdn cd'p qudn ly thu ngan sdch chtfa tridt de. Trong khi bd may quan ly thu (thud, hai quan...) dtfdc quan ly theo nganh dpe, thi nhiem vu thu Iai dffdc
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PHAM TiCH - MHAN DIMH - DCf B A O
H K 3 6 THO J CHI riSNri,TH(/C TE,SO,VCfl DCf TOAh 2006-2013
giao eho chinh quyen dia phtfdng (HDNDcdc tinh.
thdnh phfi' trtfc thude Trung ffdng). Mat khde, nhffng yd'u kem trong ed chd'qudn ly cung dang gay ra mot sfi' rao can dfi'i vdi viee cd cd'u Iai thu - chi NSNN, qua dd tffng bffde gia tang sff tham hut.
Nhffng han chd' ve quan Iy thu eung vdi thie'u eae chd' tdi dd dam bdo vide tuan thii thtfc hien cdng khai sff dung vd qudn ly NSNN, nen hieu qua tren thtfc td' chtfa cao. Theo dieu tra ciia Dtf dn Doi tac Ngdn sdch Qufi'c te' - IBP (International Budget Parnership), chi sfi' cfing khai ngan sdch (Open budget Index) eiia Viet Nam ndm 2010 xe'p thff 77 trdn 94 qud'e gia dffdc dieu tra (thupc vdo nhdm cd mffc do cdng khai tha'p nhd't), tha'p hdn ddng ke so vdi ede nffdc trong khu vtfe, nhtf:
Malaysia, Indonesia va Thai Lan [8].
Tha ndm, thu NSNN edn long ghep qua nhieu muc tidu d tffng hinh thffc dfing vien, trong khi cac muc tieu chinh sdch lai mau thudn nhau, khien eho mot so' muc tieu chinh sdch khd thffc hien dtfdc. Trong Iuc do, vide xay dtfng dff todn thu trong nhieu ndm qua van chu yd'u dffa trdn sfi' thu thffc td ciia nam trffdc, difa vdo ndng life thu cQa cdc ddn vi, ma ehffa dffa vao eae luat thud' vd tinh todn dffa trdn thifc td' bid'n dfing cua cdc sdc thud. Do vdy, ede yeu td khdng phan anh trong thu ede ndm trtfdc cung it dtfdc phan dnh trong dtf toan, nhtf:
cdc khoan thd't thu, ede ye'u to'tdng thu mdi phat sinh.
Ben eanh dd, vide xac dinh nguon thu khong cd stf phdn bidt giffa ngudn thu mang tinh chat Ihue (khong hodn tra Irtfc tie'p...) vdi cae ngudn thu ngodi thue' (ttf tdi sdn...) dd hinh thdnh cac phtfdng thtfe sff dung phii hdp. Vi du, ngudn thu tff diu thd vln dang dffdc gdp ehung vdo nhdm cdc khoan thu tff thud', phi vd Id phi dffdi gidc dp Id cdc khoan thu "thtfdng xuyen". Trong can dfi'i NSNN hang ndm cd khoan thu kdt ehuyen va ehi ehuyen nguon ttf nam ngan sach nay sang ndm ngan sdch sau. Ndi each khde, NSNN hang ndm van cd tham hut. trong khi lai vdn cd ngudn chtfa ehi he't dtfdc chuyen sang nam sau.
Mdt khde, mdt sd khoan thu, chi van ehffa dffde phan dnh vdo can dd'i ma cdn dd ngoai ngan sdch, ndn trong mdt sd trtfdng hdp khfing phan anh ehinh xae dtfdc thtfe trang eiia quy md thu, chi NSNN. Chang han, mdt sd khoan phi. Id phi, thu tff ngudn xd sd kien thid't, dau ttf tff ngudn vdn trdi phie'u chinh phu...
MQT SO GIAI PHAP THU NSNN BEN VCfNG
I De Ihu NSNN ben vffng, sd thu dn dinh vd dat mffc dff todn de ra, ein phdi tie'n hdnh nhieu giai phdp ddng bfi. Trong khufin khd bai bdo nay, xin de xud't mpt so giai phap cd ban sau:
Mgt Id, thu NSNN phai ddt vide nuoi difdng nguon thu la mue tieu ed tinh chSt quye't dinh den sff dn dinh va phdt trien cua Ihu NSNN. Theo dd, phai dirfe hi^n phan tich. danh gid ihffc trang kinh td', thffe trang hoat dfing san xua't. kinh doanh tren cd sd do ldp dff toan, xdy duhg chinh sdch, ehe dp, bien phap chi dao thu thieh hdp, Iranh tff tffdng thu ddn thuan, thu thodt Iy th^
irang kinh te.
Dfi'i vdi nhffng ngudn thu thupc khu vtfe kinh td'qudc doanh vd eo y nghia d3c bidt, thi ein ehii y nuoi dtfdng thdng qua ede bidn phdp ho trd, trd giiip ve khoa hpc ky thuat, cfing nghe va nhan life, Trong dd, ITnh vtfe ndng nghidp vd m6t sfi' ngdnh edng nghidp trpng yeu, giao thong vdn tdi, ihdng tin lidn lac ky thu^t, ha tang can dffdc trd giup de phdt tri^n nhanh vd dn dinh vfftig ehac. Cdc chinh sdeh thu NSNN vdo nhiftig khu vtfe nay cin dffdc tffu y ve quan diem nuoi dtfdng kich thieh phat trien de nufii dtfdng ngudn thu trong dai han. Ddi vdi khai thde ngudn thu ttf iai san edng can tdng ctfdng quan Iy cfing san, ddc bidt Id tdi nguydn dat, hoan thidn cd chd da'u gia, dinh gid da't dai, tai san theo htfdng thi trtfdng hda cae quan he nay dd dam bao Iinh cfing khai, minh bach nham khai thde tfit hdn ngudn life tdi chinh.
Hai Id, thtfe hien lap dtf todn thu NSNN mpt caeh khoa hpc. Cdng tde lap dtf loan sd Ihu phai bam sal thtfe te tinh hinh phdi trien kinh te - xa hfii va phdi dtfa trdn nhffng tinh loan khoa hoc, hdp
\'}. Cin chuyen ddi phtfdng thtfe soan ldp dtf todn thu nham dam bdo sd thu. Cfing Idc Idp dtf loan can phai tinh todn ca ve khia canh kinh te va xa hpi, lao sff efing bdng trong vide huy dpng vd phdn phoi nguon thu nhdm dn dinh va phdt trien kinh te - xa hfii.
Ba Id, can dieu chmh cd ca'u thu hdp Iy. De xae dinh ty Id dpng vidn thu NSNN hdp l-y trong thdi gian tdi, can phai xde dinh cd ea'u ede ngudn thu phii hdp. Trffdc het, can xdc dinh ty Id dpng vidn ed ban (ty Ie Idi) ddi vdi GDP. Qua nghidn cffu ty Id ddng vien/GDP cua cdc
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nffdc cd trinh dd kinh te ttfdng dffdng eho thay, ty Id dpng vien trung binh Ihffdng dffdc xdc dinh d mffc I5%-20% GDP, edn d Viet Nam, ty Ie nay van d mffc eao 27%. Do vay, can linh todn lai ty Id dOng vidn thu NSNN trung binh cua Vidt Nam. Theo ehung tdi, ty.le nay nen d mffc 17%-18% GDP, cfing vdi ty Id Ihu tff dau thd khoang 5% GDP la hdp ly va phii hdp vdi mue tidu dfing vidn vdo NSNN trong Chie'n Itfde Phdt trien kinh te' - xa hfii giai doan 2011-2020 Id 22%-23%
GDP, trong dd thud, phi khoang 22%
GDP. Nhtf v|y, ty Id loi dfing vidn thu NSNN cua Viet Nam nen d mtfc 20%- 21 % GDP Id hdp ly (Bang 2).
Bdn Id, ein tid'p tuc hoan thien he thdng ehinh saeh thue', phi tren ed sd xde dinh dtfde mtfc dfi ddng vidn phii hdp, thtfc hien cdi each cd cau he thdng ehinh saeh Ihue, phi theo dinh htfdng dam bao Iinh hdp ly trong cd cau ba Ioai thud' cd bdn:
Ihue ddnh tren thu nhap, thud danh tren hdng hod, dich vu vd thud' ddnh tren tai san (ehii yeu la thud nha, da't). Ben eanh dd, can dieu chinh cd cd'u thu nfii dia theo hffdng tdng dan ty trpng ngudn thu trong nffdc (65% Ifi'ng thu NSNN Id khd thi);
xay dtfng ed eau hdp ly giffa eac Ioai thud' tnfc thu, thud gidn Ihu vd thud Idi san.
Ndm Id. tie'p tuc cai each va hoan thidn cfing Idc quan !y thu. Trong thffe Id' ed nhieu edeh thffe, phffdng phdp quan ly thu NSNN. Phtfdng phdp quan ly thu NSNN phd bie'n hidn nay la: xdc lap mpt he thd'ng ehinh saeh thu ddng bfi phu hdp vdi thtfc trang eua nen kinh te'. He thd'ng chinh sdeh thu nay vffa phdi quan Idm tao ra ngudn thu trtfdc mdt, vtfa phai tao ddng life Ihiic day tdng irtfdng kmh te, tao cdng
BANG 2: TY L$ DQMG VIEM THU NMMS CUA MQT SO NtfdC VA D 6 XdAT D 6 I v d ! Vlf T MAH (%) Quft'ceia
Thai Lan Viet Nam
T$Kthu/GDP 1.5 1«
20 20 20-21
Mdc tSac GDP 2013 7.2 2.9 4.1 2.8 .S.4
dn vide lam nhieu hdn, kiem ehd lam phdt, thffe hien mue lieu hpi nhdp vd tffhg bffde can dfi'i cdn cdn thanh todn qud'c Id'. Tren ed sd ehinh saeh, che dp ihu, can hoach dinh ke' hoach thu sat, ddng. phu hdp vdi dien bid'n thtfc td khach quan cua tinh hinh kinh te hang ndm.
Dong thdi. ke' hoaeh thu sat dung Id bien phdp quan trpng de td chffc qud trinh quan ly thu cu the.
Hoan thien cong tae quan ly thu gan vdi viec xac lap ede bidn phdp td chtfc Ihu phu hdp vdi Iffng khoan thu cu the ciia NSNN, bao gom: xay dffng quy trinh thu eho tijnig loai eu the, id ehffe bo may Ihu gpn nhe, hdp Iy dat hidu qua va xdy dffng dpi ngu cdng chffc thu ed day du nang life, trinh dp vd pham chat. Mat khae, eong tde quan ly thu thud'phai dffde cai cdch Iheo hffdng nang cao chd't Iffdng, linh chuydn nghidp vd Iinh phap ly, ehdng tha't thu ed hieu qua.
Sdu Id, cin phdn loai vd dinh danh chinh xdc cdc khoan thu cd tinh "thtfdng xuyen" va "khdng thtfdng xuydn". Trdn ed sd dd. phai Iinh loan difa trdn cdc ngudn thu "thtfdng xuydn", lau dai (thud va phi) va Iinh todn theo 16 tnnh gidm din eae khoan thu "khdng Ihffdng xuydn", "bd't dn", nhtf: Ihu tff diu thd, ttf giao quyen sffdung da't va tff viee ban eae tai sdn thupe sd hffu nhd ntfdc.
Thtfe hien md rpng ed sd tinh thud, cd Ip trinh thu hep din didn hdng hda va djch vu khfing thufic didn khfing ehiu thue gid trj gia tang va dien hang hda dang dtfde dp dung thud sud't Ihue gia tri gia tdng d mtfc 5%; md rpng dien hang hda ehiu thud tieu ihu dae bipi phu hdp vdi stf dich ehuyen vd dac tinh tidu dung, cung nhtf dinh htfdng san xud't, tidu diing eiia Nhd ntfde.•
TAI L i e u THAM KHAO
1. Vtfdng Dinh Hue (2009). Cosdlytudn vd thUc tiin phdn tich ddnh gid tinh bin vOng cda NSNN trong kiem todn bdo cdo quye't todn NSNN, Nxb Tai ehinh. Ha Nfii
2. Vu Dinh Anh (2003/ Ban ve tinh ben vflng eua NSNN, Tgp chi Tdi chinh, m 11/2003 3. Allen Schicek (2005). Sustainable budget policy: Concept and Approaches, OECD Journal on Budget, Volume 5, Noi. ISSN 1608-7143
4. Tdng hdp cde bdo cdo cua Bd Tdi ehinh, Tdng cue Thud, Tong cue Hai quan tff nam 2006-2013 5. Ngan hdng The gidi, IPC (2014;. Bdo cdo mdi trudng kinh doanh 2013
6. Vu Nhff Thdng (2013). Bin vOng tdi khda: Nhin tU cdc chl tiiu vi md, truy cap Iff hltp://www.
tapchitaichinh.gov.vnA'rao-doi-Binh-luan/Ben-vimg-lai-khoa-Nhin-tu-cac-ehi-tieu-vi-mo/21919.tete 7. Vdn Chinh (2012). Hodn thiin dich vu tdi chinh vd thui' quan Viet Nam, truy cap tff http://
baodienlu.chinhphu.vn/Hoat-dong-Bo-nganh/Hoan-thien-dieh-vu-tai-chinh-va-Ihue-quan-Viel- Nani/I23098.vgp
8. IBP (2012). Open Budget Survey Tracker, access to http://inlemalionaIbudget.org/what-we- do/ope n-budgel-survey
Eciinom) Jnd F<>rC4;aM Review
