DIEN DAN
TltU CH( VC HiEU QUA THI H A N H P H A P LUAT COA N H A N U O C :
OANH GIA Tir GIAC DO KINHTE
I L€ Odng Doanh
V^n 6i hl^u liiC cAa philp luft tdi mdt giai doan phit trien nhat dinh cua dA nUdc s6 khAng th^ tich rdi vai trd, chi^c ning ciia Nhi nUdc trong qui trinh hinh thinh vi vin hinh kinh te thi tradng v i hdi nhip qu6c ti giup dit nUdc phit tri^n b4n vCrng liu dii.
CACNGUV£NTAC
Theo Hpi dong chau Au (EC), mpt Nhi nudc nhu v4y phai thyc hi?n tdt cic quyen ty do, dan chii ciia ngudi din, tdn trpng cac quyen con ngudi, thyc hipn Nhi nudc phap quyen, phit tridn xa hpi cdng dan, thuc hi?n su tham gia tich cyc ciia quan chiing vio qua trinh quin ly ciia Nha nudc dupc phan cap m^nh me.
Cac nguyen tac cua quan ly Nhi nudc tdt theo Hdi ddng chau Au la:
Cdi ma (Openness/: C:ic co quan Nhi nudc nen chia sc thdng tin vdi cdng dan vi cdng bd cdng khai tdi da cic hoat ddng, chi tieu cua minh.
Tham gia (Parlicipalion): Chai lugng vi hi?u qua ciia chinh sich phu thupc nhieu vao sy tham gi;i rdng rai cua cic ben lien quan vi cdng dan.
Trcich nhi('m gidi trinh (Accoiinlibilily): Cic co quan phai giai Ihich vi chiu trach nhipm vc cac viC'c hp lam (hay khdng lam).
Hit'u qud I Effectiveness): C;ic chinh sach phai dugc ban hanh kip thdi, cd hiC'u qua vi nham thyc hien nhirng muc lieu rd rang.
Gun ket (Coherence): Cic chinh sach vii hinh ddng phii gan ket, tuong thich vdi nhau, phai mgch lac, dd hieu.
Hdi ddng chau Au coi trgng cai each hanh chinh trong vi?c xet duyet cac nudc trd thanh Ihanh vien CLia Lien minh chau Au. Irong dd die bici chii y Idi cai each cac ITnh vyc luat phap sau diy: 1. Luat \ c Chinh phii; 2. Luit ve Td chuc va Chuc nang van hanh ndn hanh chinh Nha nudc; 3. Luat chung (Gcn- erral Law) ve Thii tuc hanh chinh; 4. Lual vd Thii
tyc kicn lyng hanh chinh (Admmsitrative Pro- ceedings Lau ); .^. Lu?it vc Djch vy din su. 6.
Lual phap vc Quan ly tai chinh; 7. Kiem toan dgc Ipp; 8. Luit \d Kiem loan va giam sat tai chinh dgc lap (Ombudsman); 9. Luit vd Phan cap vi ty tn dja phuang.
ViOc xem \ci cic luat phip dua tren bdn nguyen tic co ban sau diy:
Tinh tin cdy (reliability) vd khd ndng du bao (predictability): bao dam cic quyet dinh haiih chinh ddu phai cd can cir luat phip virng chac nham tnci tieu tinh dpc doan, chuyen quyen trong cac quyet djnh hanh chinh.
Crri ma vd tninh bach: bao dam nen hanh chinh phii giim sit dugc tir ben ngoii nhaffl bio v? lgi ich cdng ddng cung nhu quyen ciia cac ca nhan.
1 2 T i 9 ? ^ P 9 wwwtiasang.com vn s d 19. NGAY05 10.2012
DI^N D A N
Trach nhi^m gidi trinh: cic ca quan hinh chinh phii cd trich nhipm tri Idi v^ hinh dpng ciia minh trudc cic ca quan hanh chinh, tu phap, lap phip va cdng dan.
Hi^u qud vd hi^u nang: Cic ca quan hinh chinh phai d^t dugc ty I9 linh mgnh giira nguon lye dugc sii dyng vi ket qua dat dugc cung nhu dgt dugc cic myc ticu da dugc xac djnh.
N H Q N G Y £ U Td T A C O O N G
Cac chu the trong xa hgi thudng hinh dpng theo Ipi ich ciia minh, hogc theo thdi quen (uong rugu, hut thuoc la), hay theo truydn Ihong, tap tyc dan tdc (cudi, hoi. dot vang ma V.V.). Kinh nghidm cho thiy van ban phip lugl khdng xem xet diy dii cac yeu td thuc Ie tren se cd hidu lye thi hanh rat thap, diu co quan Nha nudc cd nd lye nghiem tuc vi dinh chi phi Idn ve nhan tai vat lye cho vide thi hinh luit dd. Thi dy nhu luit cim ruou d Lien Xd trudc day da hoin toin khdng cd hieu luc va phii
bai bd vi sire mgnh thdi quen cua cpng ddng qui ldn. Tuong ty nhu viy, luat thud thu nhap c i nhin dinh luy tien den 65% vi thue vio tai sin ke thira danh luy tien den 85% ciia Thyy Dien da phii sira ddi theo hudng giim bdt ty ie thu thue thu nhap tdi da xudng cdn 50% va thay the luat thue ke thira bang luit thue tii san vi tinh trang ngudi Thyy Dien giau cd di ra nudc ngoai de trinh phii ddng thue ke thira qua cao
Trong kinh Id hpc ngudi ta ddu biet den dudng cong Laffer, him y ring neu thu thue 100% lai thi khdng ai chju lim gi de Nhi nudc thu bet vi miic thu thyc te la miic thu thap tuong ddi phu hgp vdi dieu kien cu the cua tirng nudc.
Hieu Ilic cua phap luat phu thuoc vao sii ton trong can bing Itfi ich cCia chithethyc thiphap luat, v i c6 tinh den b mufc do nhift djnh siic manh cua thoi quen.
Tax Rata (percent)
Nhu vgy, hipu lye cua phip lugt phy thupc vio sy tdn trpng cin bing lgi ich ciia chii thd thyc thi phip lugt, vi co tinh den d muc dp nhat dinh siic mgnh cua thdi quen (nhu udng rupu khdng the cim tuy?t ddi hay khi ning hgn che hut thudc li d nhirng noi cdng cpng). Vi dy nhu thud suit cho thud thu nhgp ci nhin vi doanh nghi?p phii thip d mire hgp ly de tgo sy ddng thuan nhit dinh ciia cic chii the li doanh nghi?p vi ci nhan.
Cic chd tii nghiem minh vi nhung bien phap kiem soat chgt che vipc thyc thi ciing li dieu kien quan trpng inh hudng tdi hieu lye ciia phip luit. Vi dy, de ngan chgn cic hanh vi trdn thue Ihi dieu kien tien de la kidm soil dugc thu nhap, giim den miic thip nhit giao dich tien mat, khdng qua sy kiem soat ciia cic CO quan Nha nudc. Vide thuc hien luat phip cQng phii cd su phdi hpp ddng bd ciia cac CO quan Nhi nudc lien quan. Vi dy viec thuc hien Lual ve Sd hiiu tri tue, Luat ve Bao ve mdi trudng ddi hdi sy quan trong xi hdi trong khi ca quan Nha nudc phai cd nhung dieu kien tdi thieu de thuc hien (nhu phuang tidn phin tich miic dp d nhiem, nang lye thanh tra v.v.)
O Viet Nam co kha nhieu vi du ve nhirng sing kien luat phap khdng hgp ly va khdng kha thi da phii ngung ban hanh hay bai bd. Chinh phu thing 4 nam 2012 da phai ngirng ban hanh phi han che phuong tien giao thdng c i nhan ciia Bd Giao thdng- Van tai' do ngudi dan khdng the chap nhan phi niy khi hp phai Iri lien mi khdng sii dung mdt djch vu nao cua Nha nudc. Mdi day, ngay 31-8, Thir trudng Bd NN&PTNT Diep Kinh Tan cho biet vira quyet dinh dimg hieu luc Ihi hanh thdng tu 33 (cd yeu cau ban thit
s d 19. NGAY 05.10.2012 Ttq^n)g 13
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Irong 8 tieng) vi Ihdng tu 34 (yeu cau trimg bin le phii qua khir trimg, ddng gdi, cd nhan mac), trudc khi c i 2 thdng tu cd hidu luc vio ngay 3-9 do cic quy dinh dd khdng the thuc hipn vi kidm chiing dugc trong thyc te.^
O A N H G I A Hieu QUA THirC THI
Ngudi la thudng xcl mgt sd cac dieu ki?n, tien de can thiet de thuc Ihi phap lual va de do tudng ngudi ta cd the sir dung cac tieu chi dinh tinh va dinh lugng.
Cac dieu kien cin thiet la:
Su hgp ly va day dii ciia cac quy dinh phap lugt;
1 4 T i a S o n g wwwtiasang com.vn
Bio cio vi m6i triTdng kinh doinh tfl V i ^ Nam cJla Ngin hing Th<
gi6l nim 2011 chl d^a vio nhfn ' ^ xit cAa cic hing luit v i hoin toin khAng xit tftfn htf u qui thi hinh '^
cic vin bin phip l u i t qua d6dl '^' x<p hang V i ^ Nam Ung t6f 10 Uc so vM nim 2010. Dinh gii niy dl giy ngac nhlin d^n miirc phin ciiL trong gidi chuyin gia v i doanh nghlfpVi^Nam.
Ngin hing Phit trUn chiu A
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(ADB) dua trin phtWng phip h i f i | CPIAs niu trin « f dinh gii qp thi I cicnUdctrongkhuvtfcchiuA* ' Thii Binh DUtfng, theo d i , nim 2011 Viit Nam diftfc 17,8 dUm trin tong s6 36 dilm, trin mik trung binh cua khu vUC
thi dy nhu luat bio \ c mdi trudng ddi hdi cic quy djnh cin thiet, hf thdng do dac, giim sit. cic che til dii mgnh de rin de v.v.
Cic dieu ki^n vgt chit va tinh than cin thiet de thyc thi phip lu^l.
Kinh nghi?m cho thiy trong tinh trgng ban ciing vi ddi khd qua miic, phap lugt sc khd dugc thyc thi (lu lyt, thien tai. thieu ddi \.v.)
Y thiic cua ngudi din \ e thyc thi phip lugt, sy am hieu cin thiet de thi hanh phip luat (nhu Lugt Giao thdng), ddng thdi che tii phii du manh de rande hp dimg vi phgm phip luit. Ndu sy ran de qua yeu hay che Iii cd the mua ban dugc thi hieu lye thi hanh phap lugt se rit thip. Vi du nhu thuc le thi hinh phip lugt ve giao thdng hien nay d Vi?t Nam cho thay mac dii da tang sd lugng canh sat len muc rit cao so vdi the gidi, ddng thdi chitc vy canh sat tryc tiep thuc hien tic nghiep hang ngay cung cao (trung ti), nhung hieu luc Ihi hinh luat giao thdng it cd tidn bd.
Chi phi \ e thdi gian va tien bac de thyc thi phip lugt nhu thdi gian v i chi phi de dang ky kinh doanh, thdi gian de thuc hipn pha sin doanh sd 19. NGAY 05 10,201^
DIEN DAN
nghipp, ty 1^ hpp ddng dupc thyc hipn vv.
Ngoii ra, ngudi ta cdn ghi nhan nhiing chi phi ngoai phap lugt mi cic doanh nghi$p phai tra khi xuat khiu, nhip khiu v.v.
Danh gii hi?u lye thyc thi phip lugt d Vidt Nam va cic chi phi vd thdi gian vi tien bgc ma doanh nghi?p phii tra. Bio cao Mdi trudng Kinh doanh ciia Ngan hang Thd gidi da sir dyng mgt sd tieu chi cy the. Vi dy: hogt dpng khdi nghiep theo Lugt Doanh nghiep cin 9 Ihii tyc ( xin dang ky kinh doanh. dang ky mi sd thud) mat 14 ngay, lim diu ciia doanh nghi?p tai co quan cdng an d)a phuong mit 6 ngay, dang ky dau tai co quan cdng an mat 4 ngay, md lai khoan tai ngan hang I ngay, dang bao 5 ngay, mua hda don tgi Cyc thue 14 ngiy, dang ky lao ddng tai co quan \ d lao ddng 1 ngiy, ding ky bao hiem xa hpi (cd thd lam ddng thdi vdi dang ky lao dpng, ding ky cdng doan, tdng cpng mit 44 ngiy vi tdn 12,1% thu nhap binh quan dau ngudi. Song, xet ve nhieu mat khic, sd thii tuc, chirng tir yeu cau vin cdn nhieu, thdi han de giii tda hing hoa cdn ldn, nhu minh hpa trong cic bieu dd kem theo,
Viec dinh gia he thdng phap ly chi dua tren he thong cic van ban phap quy dugc ban hinh mi khdng tinh den hieu luc thi hinh se dan den ket qua sai lech. Dien hinh nhu bao cio ve mdi trudng kinh doanh tai Viet Nam ciia Ngan hang The gidi nim 2011 chi dua vio nhan xet ciia cic hang luit vi hoan toin khdng xet den hidu qua thi hinh cic van ban phap luat. qua dd da xdp hang Viet Nam tang tdi 10 bac so vdi nam 2010. Dinh gii nay da gay ngac nhien den miic phan cam trong gidi chuyen gia vi doanh nghidp Viet Nam. n
Tai lieu tham khao
European Commission, Background Note on Pub- lic Adminsitration Reform and Anti-Corruption, Bmssels, 24.11.2008
ADB, Annual Report on the 2011 Country Perform- ance Assessment Exercise., April 2012.
World Bank Doing Business Report 2010 ' http://www.giaothongvantai.com.vn/chinh-tri-xa- hoi/xa-hoi/201204/Chua-thu-phi-han-che-phuong- tien-ca-nhan-trong-nam-nay-35419/
- http://www.tienphong.vn/tags/index.html7tags- +b%C3%AI n+th%E 1 %BB%8Bt
Chl so danh gia chinh sach va the che Ngan hang The gidi cdng bd chi so CPIAs (Country Pol- icy and Institutions Assessments) danh gia chinh sach va the che cda cic nudc, Chi so nay bao gom 16 chi so theo 4 nhom nhu sau:
1. Nhdm qudn ly kinh te !ecor]omicmanagement): bao gom khoi cac chinh sach kinh te vi md, chinh sach tai khda, chinh sach no.
2.Nh6mc/M(i/)sdchccrcou(strucfura/po/)c/esJ:baog6m cac chinh sach thuong mai, cac quy dmh ve mdi trudng kinh doanh va cac chlnh sach thudc khoi tai chinh-ngan hang,
3. Nhdm chinh sdch ve subao gom xd hoi vd binh ddng (policies for social inclusion and equity): bao gom cac chinh sach ve binh ding gidi, ngudn nhan lUc, binh dang ve sir dung cac nguon luc cdng, bao hp xa hdi va lao dpng, chinh sach va the che bao dam sU ben vifng ve mdi trudng.
4, Nhdm chinh sdch quan ly vd the che ve khu vUc cong:
cac quyen tai s§n va quan ly dUa tren phap luat, chat luong quan ly ngan sach va tai chinh, hieu qui cua huy dpng ngudn thu, chat luong ciia hanh chinh cdng, va sii minh bach- trach nhiem giai trinh -tham nhung trong khu vyc cdng.
Cac chuyen gia ciia Ngan hang The gidi ap dung thang diem til 1 den 6 cho moi mot chi tieu trong sd 16 chi tieu tren va cho moi nhdm trpng sd nhU nhau trong 4 nhdm ke tren, Ngan hang The gidi da quyet dinh sif dung diem danh gia nhdm chi tieu ve qudn/yvdt/iec/ie ve khu vdc cong lam tieu chi quan trong trong xet duyet tin dung Uu dai cho cac nudc dang phat trien, ben canh cac dieu kien khac.
S 6 1 9 . N G A Y 0 5 1 0 , 2 0 1 2 TiaSo)g -js
