TAP CHJ CONG THI/dNG
DAM BAO BEN VCfNG
CHINH SACH TAI KHOA Cf VIET NAM
• TRAN KIM ANH
TOM TAT:
Didn bie'n nhffng ndm gan ddy da cho tha'y, Vidt Nam dang phdi doi mat vdi nhieu rui ro ve tdi khda, nhidu trffdng hdp bat dn vd kinh td' vT md thffdng xud't phdt Iff srf bat dn ve linh huih tai chinh cdng ma nguydn nhdn sdu xa Id sff md't can dd'i trong cdn cdn ngan sach cua Chinh phu trong mdt thdi gian ddi. Bai vid't dffdi ddy ddnh gid thffc Irang chinh sdch lai khda cua Vidt Nam, nhdn didn cdc rui ro tdi khda vd tff do drfa ra nhffng khuyd'n nghi, giai phdp dd dam bao mpl nen tdi chinh qudc gia vffng manh.
Tiif khoa: Chinh sdch tdi khda, ngdn sdeh nhd nffdc, bdn vffng, thud, chi lieu cdng.
1. Khai quat vd chinh sach tai khda Chinh sdch lai khda (CSTK) la cdc bidn phdp drfdc Chinh phii thi hdnh tdc ddng ddn chi lidu edng vd hd thd'ng thud' khda nham dat drfdc cac muc tidu vl md cua ndn kinh td' nhrf: tang trrfdng kinh td', tao cdng an viec lam hoac dn dinh gia ca.
CSTK ddng vai trd quan trpng trong viec dieu tie't ndn kinh le vi md thdng qua huy ddng vd sff dung cac ngudn Irfc tdi chinh cua Nhd nrfdc.
Can cff theo can can thu - ehi ngdn sdeh, CSTK drfdc chia thdnh 3 loai: CSTK trung lap, CSTK md rdng va CSTK thu hep.
- Chinh sdch tdi khda trung lap la chinh sdch can bang ngdn sdeh tai dd chi lieu Chinh phii bang ngudn thu tff thud' (G = T). Chinh sach ndy ed lde ddng trung linh den mffc dp cac hoat ddng kinh te'.
- Chinh sach tai khda md rdng (G > T) la chinh sdch tang cffdng chi tidu Chinh phu Ihdng qua viec md rdng chi lieu hodc giam bdt ngudn ihu thud'hoac kd't hdp ea hai. Chinh sdch nay thffdng dffdc dp dung thuc day tang irffdng kinh teva tao vide lam.
- Chinh sdch tdi khda Ihu hep (G < T) Id chinh sdch that chat ehi tidu cua Chinh phu thdng qua
vide giam bdt chi lieu hoac lang ngudn thu ciia Chinh phii hoac kd't hdp ca hai. Chinh sach ndy thffdng dffde dp dung kim ham srf phdt irien qua ndng cua ndn kinh td' vd kiem chd' lam phat.
Cu the, trong trffdng hdp khi ndn kinh id suy thoai, Chinh phu se gia lang chi tieu nham gia tang tdng cau, iff dd tdc ddng dd'n san Irfdng, thue day lang trrfdng kinh td' va lao them edng an vide lam.
Bdn canh dd, Chinh phu cd thd thdng qua giam ihud' de khuyd'n khieh dau trf va lidu diing, didu nay cung tdc ddng gia lang long cau va tdng san Irfdng cua ndn kinh id. Cd chd' xay ra ngrfde lai khi nen kinh Id' Idng Irffdng qud ndng cung vdi lam phdt gia tang.
2. Thrfc tFEing chinh sach tai khda cua Vidt Nam vdi ydu c^u dam bao bdn \Sng tai khda
2.1. Thu ngdn sdch nhd nifdc
Thu NSNN cua Viel Nam de'n trf bd'n ngudn chinh la: (i) Thu ndi dia, (ii) Thu iff dau ihd, (iii) Thu can ddi hoal dpng xud't nhdp khIu va (iv) Thu vidn trd. Trong nhffng nam qua, tang trffdng kinh Id' dffdc duy tn d mffc cao vdi id'c dp binh quan hang ndm trdn 6% tff nam 2006 den nay, da giiip nang cao so thu NSNN.
124 So 2 - T h a n g 2/2019
KINH TE
Hinh 1: Quy mo thu NSNN/GDP cua Vidt Nam
Ngudn: Bd Tdi chinh Quy md thu NSNN giai doan 2011 - 2015 dal 4.160.949 ty ddng, gd'p 2 Ian giai doan 2006 - 2010.
Ndm 2016 thu NSNN tid'p lue tang khd, dat 1.407.572 ty ddng, luy nhidn nam 2017 giam xud'ng 1.287.570 ly ddng. Tuy nhidn trong md'y nam qua, ede khoan thu dffdc cd cd'u lai, tap trung md rdng cdc nguon thu ndi dja vd day manh cdng tdc quan ly thu thud'. Nhd do, trong nam 2017, thu cdn dd'i NSNN vrfdt 6,2% so vdi drf loan, ly Id huy ddng vdo NSNN dal 25,7% GDP (ridng tff thud, phi dal 21,4% GDP). Rieng ndm 2018, thu cdn ddi NSNN rfdc dat 1,422 tridu ly ddng, vrfdt 7,8% so vdi drf todn, Irfdng drfdng vrfdt 103.500 ty ddng.
Srf sut giam ve quy md thu NSNN trong khi nhu cau chi NSNN van d mffc eao da dal ra nhffng dp Iffc khdng nhd ddi vdi can dd'i NSNN, ddn den bdi chi NSNN cao, nd cdng tdng. Quy md thu NSNN giam didn ra dd'i vdi hau he'l cdc sdc thud' chu dao n-ong he thdng thue nhff: Thud' sud't nhdp khd'u, lieu thu dac bidt hang nhdp khau, thud lai nguydn.,.
Dieu ndy do nhidu nguyen nhan, trong do chu yd'u Id do: (i) Tang irffdng kinh td Ihd'p hdn dff bdo; (ii) Thffc hien giam mffc ddng vidn dd thuc day san xua't trong nffdc trong bd'i eanh lang trffdng kinh id' khd khan; (iii) Sff sut giam so' Ihu Iff dau thd do gid dau giam manh trong nhffng nam gan ddy; (iv) Vide cdi giam hang rao thud' quan de thffc hidn cac hidp dinh thffdng mai song phffdng vd da phrfdng.
Vidt Nam da thdnh cdng trong vide chuyen ddi he thdng ehinh sdeh Ihud' theo hffdng it phu thude hdn vao edc ngudn ben ngoai (thu tff dau thd vd xud't nhdp khd'u). Trong cd ca'u Ihu NSNN, ty trpng thu ndi dia (khdng ke dau thd) lang iff mffc trung binh 57,85% trong giai doan 2006 - 2010 Idn 67,7%
trong giai doan 2011 - 2015; ndm 2016 - 2017 dal Ian Iffdt Id 80% va 82% (muc tidu binh qudn 84 - 85%), ly trpng thu ddu thd giam edn 3 - 4%, do ndn kinh te tid'p tue tang trffdng dffdng va duy tri ty Id
lam phdt d mffc hdp ly de thiic day tdng trffdng kinh Id'. Mffc tdng trdn phan nao da gidp bu dap eho so'giam thu vd xud't nhap khau va Ihu trf dau thd. Ben canh dd, Viel Nam da thffc hidn mpl sd chinh sdch ffu dai thue', bao gdm: (i) cdt gidm thud' sud't thud' thu nhap doanh nghidp (TNDN); (ii) nang mffc chid't trff gia canh cho ngffdi nop thud' thu nhap ed nhdn (TNCN);
(iii) midn hoac giam thud' dd't ndng nghidp; vd (iv) gia han nop thud' gid tri gia tdng (GTGT), TNDN va lien sff dung da't v.v.,.
Tuy nhien, cd cd'u thu NSNN eua Viet Nam vdn chffa thffc srf ben vffng, cdn phu thupc vdo cde khoan thu khdng idi tao nhff thu tff giao quyen sff dung dd't, thu tff thodi vd'n nha nffdc, thu tff tai nguydn. Trong cd cd'u ihu tff dd't dai, thu tff giao quyen sff dung dd'i luy cd tha'p hdn giai doan trffdc nhifng vdn dang chid'm mot ly trpng kha ldn trong tdng thu NSNN (nam 2015 d mffc trfdng dffdng khoang 6,91%). Trong khi dd, thu trf thue sff dung dd't (ehu yd'u la dd't phi ndng nghiep) chi chid'm khoang 0,15% long ihu NSNN, ra't tha'p so vdi nhidu nffdc trong khu vrfc trong khi drf dia dd lang thu trf sdc thud' nay drfde xem la kha Idn. Sff phu thupc vao ngudn thu tff ihodi vdn, ed tffc va Idi nhudn sau thue' eua cdc doanh nghidp nha nrfdc va doanh nghidp cd vd'n nhd nffde cung cd xu hffdng tang.
Ddy cung la nhffng ngudn thu se cd xu hffdng giam Irong trung va dai han ddi hdi can phai cd nhffng cd chd phii hdp trong sff dung ngudn thu ndy.
2.2. Chi ngdn sdch nhd nUdc
Quy md chi NSNN tdng khd cao (nam 2016 tang tren 70% so vdi nam 2010) nhffng cung ehi mdi ddp ffng nhu cau chi td'i thieu cua nhieu ngdnh, Iinh vffe. Cdn dd'i NSNN ngay cang khd khan hdn do nd cdng sap dd'n gidi ban eho phep; nhu eau ehi dau tff phdi Iridn (DTPT) vln edn rd'l Idn. (Hinh 2).
Mac du ty trpng chi NSNN so vdi GDP vdn d mffc cao (giai doan 2016 - 2017 dat binh qudn 29,7% GDP, giai doan 2011 - 2015 d mffc 29,2%
GDP), nhrfng td'c dp tang chi NSNN ed xu hrfdng giam. Td'c dp lang ehi NSNN binh qudn giam iff 19,9% trong giai doan 2006 - 2010 xud'ng edn 14,8% trong giai doan 2011 - 2015 va cdn khoang 7% trong ndm 2016 - 2017. Ben canh dd, td'c dp tang chi thffdng xuydn gidm qua ede ndm nhd thffc
So 2-Thang 2/2019 125
TAP CHi CONG THIflfNG
Hinh 2: Quy mo chi NSNN/GDP cua Viet Nam
Nguon: Bp Tdi chinh hidn cd cd'u lai cdc khoan chi NSNN va chinh sach
chi tie't kidm, hidu qua, chat che, trong khi vdn thffc hidn tdi cdc chinh sdch an sinh xa hdi va dam bao ngudn Irfc thrfc hien dieu ehinh tang Irfdng ed sd vd phu cd'p cho cdc ddi trfdng chinh sdeh.
Chi dau trf trf NSNN, mac du giam ly trpng trong idng chi lidu eua Chinh phu, nhuhg vdn duy tri d mffc cao so vdi khu vffc va thd' gidi. Ty trpng chi DTPT trong tdng chi NSNN d mffc 27,5% trong ndm 2017, cao hdn mffc muc tidu 25 - 26% trong giai doan 2016 - 2020; ddng thdi ty trpng ehi thffdng xuyen eung d mffc 64,6%, sdl vdi muc lidu 64% trong giai doan 2016 - 2020 (thd'p hdn 2 - 3%
so vdi binh qudn giai doan 2011 - 2015), cho thd'y dau Iff cua Nha nffdc vao ha lang cdng cdng vdn tid'p luc dffde duy tri trong thdi gian qua, chu ye'u do cd sd ha lang cua Viel Nam hien dang cdn d mffc thd'p, chrfa phdi trien.
Phdn cd'p chi cd xu hrfdng Ihay ddi: Ty trpng chi ngdn sdch dia phrfdng (NSDP) da tang trfdng ffng Iff 44,7% (ndm 2006) ldn 49,1% (nam 2017).
Trong khi dd, ty trpng ehi ngdn sach Irung ffdng (NSTW) trong long chi NSNN giam tff 55,3%
(ndm 2006) xud'ng 50,9% (nam 2017). Sd dl cd srf ehuyen dich nay la doehidau trf tff NSDP tang nhanh Iff cdc ngudn dff phdng ngan sdch, lang thu eiia NSDP vd ngudn bd sung cd mue lieu iff NSTW cho giai doan nay chuyen sang lap trung nhidu hdn cho cac rfu lien cua dia phrfdng nhff y le', gido due, giao thdng, thiiy Idi. Dieu ndy dd lao ddng Irfc phdt tridn eho mdt sd tinh, thdnh phd, ddng thdi giai quye'l cde vd'n dd cd ban ve ha tdng ndng ihdn nhff giao ihdng, nrfdc sach, y id', giao due va xda ddi giam ngheo.
Do ly trpng tdng chi dtu tff giam, ndn chi dau trf trong hau bdt edc linh vrfc vd gido due, y id' cung nhrf khoa hpc cdng nghd, giao Ihdng vd ndn
nghidp deu giam ve ty le nhrfng khdng ddng deu. Xu hffdng trdn phan nao phan dnh muc lidu Iffng bffdc chuyen ddi cd ca'u chi NSNN tff phdt tridn ha tang sang phat trien ngudn nhdn Iffc, vdi ky vpng cua Chinh phii cho rdng 16 trinh xa hdi hda (huy ddng dIu iif tff nhan) cho cac ITnh vrfc ha tang se tid'n trien nhanh hdn so vdi cac ITnh vffc xd hdi.
Dd'i vdi chi tra nd: Nd trong nffdc mdi bd tri du ehi tra nd lai, chi h-a nd gd'c d mffc tha'p, khidn phdi vay dao nd. Chinh phii phdi huy dpng cac khoan vay ngan ban vdi Iai sud't cao ndn nhu c^u chi tri nd trong giai doan 2014 - 2016 tang cao, tao dp life Idn trong cdn dd'i NSNN. Dd'i vdi nd nrfdc ngoai:
Do Viet Nam da tiem can nrfdc cd Ihu nhdp trung binh trdn the gidi, vide vay ffu dai va vien trd eua cde td chffc tdi ehinh qud'e le va Chinh phd cdc nrfdc ngdy cdng ban che'. Mat khde, do nhu clu DTPT ngay cang ldn, vd'n vay nffde ngodi cho DTPT cung gdy dp life Idn dd'n nd cdng vd cdn ddi NSNN trong nhffng nam vffa qua.
2.3. Xu hudng vay nd vd ben vUng tdi khda d Vi&t Nam
Do bdi chi ngdn sdch kdo dai, nd cdng tiep tue tang Idn, bdi chi NSNN thffc hidn nam 2018 ffde khoang 204 nghin t^ dong d mffc dffdi 3,6%
GDP thffc hidn, tha'p hdn so vdi dff todn la 3,7%
GDP (Bang 1).
Theo cdc bdo cdo cua Chinh phu, nd cdng van trong gidi han cho phep (tinh de'n ngay 31/12/2018, dff nd cdng dat 61 % GDP, dff nd Chinh phii xudng dffdi 52% GDP, dff nd vay nrfdc ngoai cua qudc gia dat khoang 49,7% GDP, trong pham vi Qud'c hpi cho phep (Hinh 3) nhuiig dang tidm can tdi gidi ban vdi td'c dp tang nhanh trong thdi gian qua, binh qudn mdi nam td'c dd tang nd cdng khoang 18,4%, cao gd'p gan 3 lan tdc dp tang trrfdng kinh te.
Viet Nam Id mdt trong nhffng qud'c gia cd ty le nd trdn GDP tang nhanh nhd't (tang khoang 10%
trong 5 nam qua). Neu xu hrfdng nay vdn lid'p didn, Viet Nam se phai dd'i mat vdi nhffng van de nghiem trpng ve ben vffng tdi khda. Vdi nd edng dang d mffc eao, Viet Nam cdn it dff dia dd cd the vdn dung CSTK nham dd'i phd vdi bid'n g dpng chu ky, dieu dd cho thd'y tim quan trpng ciia
126 So 2 - T h a n g 2/2019
KINH I E
Bang 1. Can can ngan sdch nho nUdc Viet Nam giai dogn 2014-2018
Ek^n vi tinh: Ty dong Nam
Thu can doi NSNN Ciii can doi NSNN Boi clii NSNN/GDP (%)
2014 1.130.609 1.339.489 6,33
2015 1.291.342 1.502.189 6,28
2016 1.407.572 1.574.448 5,52
2017 1.287.570 1.461.870 3,48
2018*
1.319.200 1.523.200 3,7
*-• Sd'lieu du todn Nguon: So lieu cong khai ngdn sdch hdng ndm ciia Bd Tdi chinh
Hinh 3: Ty te nd cdng/GDP cua Viet Nam
vide ph^i cung cd'tinh hinh tdi khda vd day manh cai edch edeau.
3. Kd't Iu3n va ham y chinh sach nham dam bao ben vffng tai khda d Vidt Nam
Ty Id Ihu vd chi so vdi GDP ciia Viet Nam dang cao hdn trung binh trong khu vffc vd eac nffde ed thu nhdp iffdng dffdng. Tuy nhidn, l^ Id huy ddng Ihu tren GDP dang ed xu hffdng giam ddn, trong khi ap Irfc tdng ehi tidu cdng ca vd dau Irfvd thffdng xuyen van cao va edc chi sd'an loan nd dd gan sat cdc gidi ban an toan theo lual dinh.
Nhffng vd'n de nay cd anh hffdng de'n dam bao ben vffng tai khda trong trung vd dai ban. Do vay, ydu cau dat ra dd'i vdi Vidt Nam trong thdi gian Idi la phdi cd mot kd' hoach tdng Ihd dd tffng bffdc giam dan mffc bdi chi NSNN, qua do han chd' sff gia Idng cua nd cdng.
Nguon: Bp Tdi chinh Ve thu ngdn sdch: Chinh sdch thud' cIn tid'p luc cai each theo hffdng day manh huy ddng thu ndi dia, thdng qua mdt so' phrfdng an chinh sdch eu the sau;
(i) Md rdng ed sd thu thue GTGT vd thue TNDN: Viel Nam can cdn nhac tffng brfdc thu hep danh muc khdng thudc didn chiu thud'GTGT, thud' TNDN. Chang han, chuyen cdc mat hang chiu thue 5% sang 10%, tid'n tdi dp dung thud' sud't thud' GTGT duy nhd't.
(ii) Tdng thud sud't thud' lieu thu dac bidt:
Tffng bffdc md rdng pham vi dp dung va tdng thud' sud't thud'lieu thu dac bidl dd'i vdi mpl so mat hang se dem Iai tdc ddng lieh cffc dd'i vdi ngdn sdeh ve huy ddng thu, ddng thdi ihay ddi Ihdi quen eiia ngffdi lieu dung theo hffdng giam tidu diing ede mat hang khdng cd Idi cho sffc khde va mdi trffdng.
Sd2-Thang 2/2019 127
TAP CHi CONG THIffliNG
(iv) Md rdng cd sd thu thue TNCN: Thue TNCN can drfde didu chinh theo hrfdng md rdng ed sd thu thue', dieu chinh sd Irfdng thud' sud't phu hdp vdi thu nhap chiu thud' vd dd'i trfdng nop thud' de ndng cao tinh tuan thu phdp ludt, khuye'n khich td chrfc hoat dpng theo hinh thrfc doanh nghiep, tang crfdng tinh minh bach vd tao thudn Idi eho cdng tac quan ly thue'.
Ve chi ngdn sdch: Kiem sodl chat che ehi lieu, giam dan boi chi.
(i) Cd cd'u lai cac khoan chi ngdn sach, cd cd'u lai ngudn vd'n vd vd'n dau trf, tang ly Id chi NSNN theo td'c dp tang trrfdng kinh le' vd hidu qua quan ly kinh Id', l/u tien tang ehi NSNN eho ede muc lidu chid'n Irfdc, mue tieu xd hdi trong didm, cho xdy drfng cd sd ha itng, eho phat trien ngudn Irfc, hd trd san xud't, kinh doanh nhffng mat hang vd Iinh vffc trpng diem. Cd chinh sdch dIu Iff thich ddng va ed chd' tai chinh phii hdp cua ede vung kinh td' trpng diem, Idm ddng Iffc phat tridn cua ea nen kinh id.
Iff dd tao dieu kien dau Iff lot hdn cho edc viing khd khan, vung sdu, vung xa vd cde dia phffdng ngheo, chdm phdt tridn.
(ii) Chinh sdeh ehi NSNN can tudn thu cdc nguydn tdc, tidu chi va dinh mrfe phdn bd vd'n NSNN eho chi thffdng xuydn, chi DTPT dam bao hidu qua, cdng bang, tie't kidm, han chd'lang phi vd chd'ng tha't thodt; Ndng eao hieu qua chi ngdn sdeh, tffng bffdc thrfc hidn bd tri chi theo kd't qua dIu ra, theo ddnh gia kd't qua Ihrfc hidn nhidm vu cdng vide. Tid't kidm chi ihrfdng xuydn trdn cd sd quan ly chat chd bidn chd', tinh gpn bd may, tang dinh mffc chi sff nghiep kinh te', ehi duy tu, bao dffdng...
(iii) Quy md ehi NSNN so vdi GDP can dffde linh toan lai cho phu hdp. Cd cd'u chi DTPT khoang 25-26% tdng chi; chi thffdng xuydn drfdi
64%, ffu lidn bao dam chi tra nd, chi dff trff qudc gia, thrfc hidn cai cdch ridn Irfdng vd chi an sinh xa hdi.
(iv) Bdi chi NSNN can tinh loan Iai theo quy dinh cua Ludt NSNN nam 2015, bao dam thap hdn 4% GDP, Iff nam 2021 la 3% GDP linh theo tidu chi mdi (bao gdm ca TPCP vd khdng bao gdm H nd gd'c); pha'n dd'u bdi chi NSNN gidm dan then mdt Id tnnh cu the, mdi nam khodng 0,2% - 0,3%
GDP; qua dd tffng bffdc md rdng "khdng gian tai khda", trong mpi irrfdng hdp phai dam bao ngdn sach thffdng xuyen ludn cd thang dff theo dung ban ehd't va thdng Id qud'c td'; hffdng Idi cdn bang thu - chi NSNN; kidm sodt chat che bdi chi vd nd cua ehinh quyen dia phffdng.
Ve nd cdng: Tang cffdng nang Iffe quan ly nd cdng va ehu ddng kidm soat chat ehe ede riii ro ve tdi khda. Chinh phu can cd cdc bidn phap ddng bo nhrf sau:
(i) Cling cd' danh muc nd - td'i rfu hda chi phi vd keo dai ky han vay nd, ldn dung toi da cac ngudn ODA ufu dai, phd'i hdp td'i hdn vdi edc nhd lai trd dd dam bdo ngudn ODA dffdc gan kd't chat che vdi cdc ffu lidn cua Chinh phu;
(ii) Phdt tridn thi Irffdng nd trong nffdc - tid'p luc cai thidn boat ddng cua ea thi trffdng sd cap va thrf cd'p, da dang hda mang Irfdi nhd dau trf, cai thidn ha lang va cdc dich vu hd trd thi trffdng;
(iii) Tidp lue lang crfdng ndng life qudn ly nd - kien loan the ehd', giam phdn tdn trong cdng tdc quan ly nd thdng qua tang crfdng srf phd'i hdp trong quan ly nd, hrfdng tdi tap trung loan bd cac chffc ndng quan ly nd vd mpl dau md'i duy nhd'l;
(iv) Tang crfdng cdng tac giam sal nii ro tai khda - bao gdm gidm sal cae nghia vu nd dff phdng tiem d'n cd Ihd den trf khu vffc doanh nghiep nhd nffdc va khu vffc ngdn hang •
TAI LIEU THAM KHAO:
1. B6 Tdi chinh (2011-2018), So lieu cong khai ngdn sdch hdng ndm. wvi'w.mof.gov.vn.
2. Vd Vdn Hap (2013), Ndng cao tinh ben vdng cua ngdn sdch nhd nUdc Viet Nam. Ludn dn tien si kinh te, Hgc vien Tdi chinh, Hd Ngi.
3. Nguyin Viet Lai (2018), "Chinh sdch tdi khoa ndm 2017 vd dinh hudng 2018". Tgp chi Tdi chinh 2/2018.
128 So 2-Thang 2/2019
KINH TE
4. TrUdng Bd Tudn (2014), Minh bach vd trdch nhiem gidi trinh tdi khda d Viet Nam, Sdch Tdi chinh Viet Nam 2013 - 2014. Nhd xudt ban Tdi chinh. Hd Ngi.
5. World Bank (2017). Ddnh gid chi tieu cdng d Viet Nam. Chinh sdch Tdi khoa hudng tdi Ben vdng, Hieu qud vd Cong bang. Bdo cdo Ddnh gid phdi hop giCta Chinh phu Viet Nam vd Ngdn hdng The gidi.
Ngay nhdn bai: 24/1/2019
Ngay phan bi$n danh gia va s^a chifa: 4/2/2019 Ngay chd'p nhdn dang bai: 14/2/2019
Thong tin tdc gid:
ThS. TRAN KIM ANH Trtfcfng D^i hpc Thifdng mgi
ENSURING SUSTAINABLE FISCAL POLICIES OF VIETNAM
• IVIaster, TRAN KIM ANH Thuongmai University
ABSTRACT:
In recent years, Vietnam has faced with many fisal risks. Many cases of of macroeconomic instability are often caused by the instabihty of public financial situations. The imbalance in the State budget is the underlying reason of the instabihty of pubhc financial situations. This article assesses the current situation of Vietnam's fiscal pohcies and identifies fiscal risks, thereby proposing recommendations and solutions to ensure a strong financial health for Vietnam.
Keywords: Fiscal pohey, the Stale budget, suslainabillty, lax, pubhc spending,
So 2 - T h a n g 2/2019 129
