CAI CACH TAI CHINH CONG & KHU VUC CONG
Cau Rach Mieu khanh thanh ngay 19 01 2009 Anh Hoa Tan
Van dung mo hinh Tiebout
vao phan cap tai khoa d Viet Nam
1. Dan nhap
Ldm the nao de chinh quyIn dia phUPng cd trdeh nhiem hon ddi vdi cdng chung? Ddy la chu d l dupc d l cap n h i l u trong cac ly thuyet vl phan cap tai khda. Cdc tiep can khae nhau vl phan cap tai khda dIu dupe xuat pbdt tir cau hdi trpng tam: Su phan cap tdi Uu giUa cdc cap chinh quyIn la gi?
Hoat dpng nao nen de cap chinh quyIn trung uong thUe hien va nen phan cap cho chinh quyIn dia phuong thue hien nhUng boat ddng ndo la thich hpp nhat? Bai viet nay suf dung ly thuyet cung cap hieu qua hang hda edng, dac biet Id md hinh Tiebout lam n I n tang phan tich de dUa ra nhUng khuyen nghi nhdm hUdng den hoan thien he thdng phan cap tai khda d VN, qua dd thiet lap mot khudn khd nhdm nang cao tinh hieu qua, hieu lUc cua chinh quyIn dia phuong, cu the dd la hdnh dpng dung (cung cap dich vu edng phu hpp vdi sd thich cua ngUdi dan); khdng chuyen quyIn (hanh dpng trong each thUc tdt n h a t vdi chi phi thap va
TS. BUI TH! MAI HOAI
chuan mUc tdt); vd trach nhiem (hanh ddng thdng qua edeb tiep can dua vao quyIn Ipi cua cdng chung).
2. Khai li/Oc mo hinh Tiebout
Han che cua ly thuyet lua ebon cdng la khdng dua ra cau tra Idi dd giai quyet tbda ddng khd khdn md chinh quyen dia phUOng phai duong ddu trong viec cung cap hang hda cdng cho edng chung, dd la;
(i) tiet Id sd thich: Rat kho thiet ke mot the che dan ehu de edng chung cd the thanh that bieu Id sd thich cua bp vl cae hdng hda cdng; va (ii) tdng hpp sd thich: Trong xa hdi ed hdng trieu eU tri, nen rat khd tdng hpp sd thich cua todn the cdng chung de quydt dinh chinh sdch cdng. Ket qud la, trong thUc t i l n cac cap chinh quyen thudng khdng nd lUc xae dinh lupng hang hda cdng tdi Uu can cung cap.
Charles. M. Tiebout (1956) da phat hien: Trong khu vUc edng vi thieu yeu td mua ban va canh tranh nen thi trUdng hang hda edng khdng the cung cap mot lupng hang hda tdi Uu n h u t h i trudng hdng hda cd nhan. TU dd Tiebout cho rang hang
f—rrni—TT-"-
CAI CACH TAI CHINH CONG & KHU VUC CONG
hda cdng neu dupc cung cap bdi cdc cap dia phUPng thi yeu to' canh t r a n h se tdn tai bdi vi edng chiing cd the "bd phieu bang chan" thong qua viee di chuyen den dia phUPng khae. Cae dia phUPng khdng cung cap tdt hang hda cdng thi ngUdi dan hay doanh nghiep se bo di va di chuyen den dia phuong khae cd chat lupng dich vu tdt hpn de sinh sdng vd boat dpng. Dilu nay dan den nguyen tac tai khda ddi vdi chinh quyIn dia phUcfng vd tao ra mot cdng cu tiet Id sd thich mdi; sU di chuyen.
Tiebout cho rang mdi de dpa ve "sU ra di" cd the ddn den hieu qua trong viec cung cap hdng hda cdng dia phuong. Ndi khdc di, trong nhUng dilu kien n h a t dinh, cung cap hang hda cdng se dupe thUe hien hieu qua d cap dia phupng. Chinh quyIn dia phUPng cdn chii trpng mdi quan he tUPng tac giuTa ba ddi tupng ehu chdt trong viec cung cap h a n g hda edng cua dia phuong: (i) chinh quyIn; (ii) ngUdi dan; va (iii) cac doanh nghiep (nhan td chinh ciia n I n kinh te dia phUPng).
Md hinh Tiebout cd n h i l u diem cdn gay tranh luan hay bi chi trich (sU di chuyen Tiebout khdng hoan hao, tai trp Tiebout gay bat binh ddng...), nhUng gia tri chuan tdc eiia md hinh Tiebout trong p h a n cap tdi khda ed y nghia r a t Idn. Nd hinh thdnh nguyen tdc de dinh hudng cung cap hang hda cdng tdi Uu giUa cdc cap chinh quyln. O chUng muc nao dd, hdng hda edng nen dupe cung cap bdi chinh quyln dia phUPng. Tuy nhien, pham vi cung cap hdng hda cdng ciia dia phUPng dupc quyet dinh bdi;
• ThU nhat, sU gan ket giUa thue - Ipi ich;
NhUng bang hda edng cd sU gan ket manh giUa thue vd Ipi ich, nghia la hau bet ngUdi dan dia phupng hudng thu Ipi ich, thi nen dUpe cung cap bdi dia phUPng (chang b a n nhu giao thdng dia phupng). NhUng hdng hda cdng cd sU lien ket yeu giUa thue va Ipi ich, nghia la da sd cac edng dan dia phuong khdng hudng Ipi ich, thi nen dupe cung cap bdi cap chinh quyln cao bon (chdng ban nhU chi tieu/thanh toan phue Ipi). Neu nhU edng dan cua dia phuong n h a n Ipi ich trUe tiep thi hp se mua hdng hda edng bdng viec tra tien thue tai san, ngUpc lai thi hp se bd phieu bkng chan.
• ThU hai, ngoai tac hay lan tda tich cUc cua hang hda edng; Neu hdng hda edng dia phUPng cung cap cd nhUng anh hUPng tich cUc lan tda rpng Idn sang nhUng dia phUPng khae, cdc dia phUPng se cd xu hudng cung cap cdc hang hda ndy dUdi mUe
can thiet ciia ngUdi dan. Trong trudng hpp nay, chinh quyen cap cao hon can cd vai trd xuc tien viec cung cap nhUng h a n g hda dd.
• Thuf ba, kinh te quy md; NhUng hang hda cdng cd Ipi the kinh te qui md, chdng ban nhu qudc phdng, se khdng dat dUpc hieu qua neu thupc thdm quyen cung cap eiia dia phUPng. NhUng hang hda cdng khdng cd Ipi the kinh te qui md, chdng han nhu t r a t tu xd hpi, cd the dupe cung cap mot edeh hieu qua hpn bdi chinh quyln dia phuPng. Vi the md hinh Tiebout tien lieu chi tieu dia phuong nen t a p trung vao cac chuong trinh cd it ngoai tdc va quy md kinh te nhd, nhU Id sufa chUa dudng, thu gom rac va ve sinh dd thi...
3. Khudn kho phan cap tai khoa of VN
Co che phan cap tai khda cua VN dupe xep vdo loai he thdng t a p trung. Cdc dich vu cdng dupc cung Ung trong mot he thdng n h a t the cua chinh phu, trong dd t h a m quyln ciia nha nUde TW dUpc phan cap cho tdi cap quan ly h a n h chinh dia phuong cua tinh, huyen, xa. Trong he thdng tap trung, ngan sach nha nude dam bao tinh thdng nhat. Ngdn sach nha nUde hang nam do Qudc hpi thdng qua. Mpi quyet dinh chinh sdch ed lien quan den thu chi dupe quyet dinh d trung UPng vd dupe thuc hien thdng n h a t t r e n toan qudc thdng qua cdc bp vd cac chinh quyln dia phUPng. TU nam 1997 den nay da ed nhieu edi each cp che phan cap tai khda de theo kip vdi sU ddi mdi. Luat ngan sach nha nudc thiet lap khudn khd phap ly de thUe hien phan cap tai khda trong he thdng cdc cap chinh quyln. Luat ngan sach nha nUdc (1998, 2002) da quy dinh p h a n cap tai khda giUa trung UOng vd dia phuong nhu sau;
- P h a n dinh thu ngan sach dia phUPng Thu ngan sach cua chinh quyln dia phUPng hien nay tUPng dUPng vdi chinh sach thu ngan sach dia phuPng. Theo Luat ngan sach nha nude va cac van ban hudng dan, ngudn thu cua chinh quyln dia phuong hien nay hinh t h a n h tU cac ngudn;
ngudn 100%, ngudn p h a n chia vdi ngan sach trung uong va ngan sdch cap dudi (bao gdm ca bd sung) va thu til huy dpng vdn trong n h a n dan.
-I- Cae khoan thu ngan sach dia phuong hUPng 100%; thue nha, dat; thue tai nguyen, khdng ke thue tai nguyen thu tU dau, khi; thue mdn bdi; thue chuyen quyln sir dung dat; thue sU dung dat ndng nghiep; tien suf dung dat; tien cho thue dat; tien
CAI CACH TAI CHINH CONG & KHU VUC CONG
tXHMi.xtcrB't^cho thue vd t i l n ban nha d thupc sd hufu nha nude;
le phi trude ba; thu hdi vdn ciia ngan sdch dia phuong tai cac td chUe kinh te, thu tU quy du trU tai chinh cua dia phuong, thu n h a p til vdn gdp cua dia phuong; vien trp khdng bodn lai cua cac td chUe qudc te, cdc td chUe khae, cae ca n h a n p nude ngoai true tiep cho dia phuong; cac khoan phi, le phi, thu tir cac boat dpng su nghiep; thu tU quy da't cdng ich va thu hoa Ipi cdng san khae; ddng gdp tU nguyen cua cdc td chUe, ca n h a n d trong nude va ngoai nude.
+ Cdc khoan thu phan chia theo ty le phan t r a m (%) giUa ngan sach trung UPng va ngan sach dia phuPng gdm; thue VAT, khdng ke thue gid tri gia tang hang boa n h a p khau; thue thu nhap doanh nghiep, khdng ke thue thu n h a p doanh nghiep cua cdc don vi bach toan toan nganh; thue thu nhap ddi vdi ngUdi cd thu nhap cao; thue chuyen Ipi nhuan ra nUde ngoai, khdng ke thue chuyen Ipi nhuan ra nUde ngoai tU linh vuc dau, khi; thue tieu thu dac biet thu tU hang boa, dich vu trong nUde;
phi xang, dau.
- Phan dinh chi ngan sach dia phUPng
Chinh quyln dia phUPng hien nay dUpe phan cap chi tuong Ung vdi viec thuc hien cac nhiem vu cua mot CP quan h a n h chinh nha nUde, thira hanh va dam nhiem mot phan ehu yeu chUe nang cua nha nude d dia phUPng. Luat ngan sach nha nude hien h a n h phan dinh nhiem vu chi cua chinh quyln dia phupng nhU sau:
+ Chi dau tU phat trien bao gdm chi dau tU xay dung cac cdng trinh ket cau ha tang kinh te - xa hpi do dia phuong quan ly; dau tU va hd trp cdc doanh nghiep, cac td ehUe kinh te, cac td ehUc tai chinh ciia nha nude theo quy dinh cua phap luat.
+ Chi thudng xuyen bao gdm chi cho cae boat ddng su nghiep kinh te, gido due va dao tao, y te, xa hpi, van hda thdng tin, vdn hpc nghe thuat, the due the thao, khoa hpc va cdng nghe, mdi trUdng, cdc boat ddng sU nghiep khdc do dia phuong quan ly; qudc phdng, an ninh va t r a t tU, an todn xa hpi (phdn giao cho dia phuong); boat ddng cua cdc eP quan nha nUde, CP quan Dang Cdng san VN vd cac td ehufc chinh tri - xa hdi d dia phUPng; hd trp cho cac td ehufc chinh tri xa hpi - n g h i nghiep, td chUe xa hpi, td ehufc xa hpi - nghe nghiep d dia phUPng theo quy dinh cua pbdp luat; thUe hien cac chinh sdch xa hdi ddi vdi cdc ddi tUpng do dia phuong quan ly; chUPng trinh qudc gia do Chinh phii giao
cho dia phuong quan ly; trp gia theo chinh sach nha nude.
Nhu vay, phan cap tai khda cua VN ehu yeu la dUa vao md hinh phan cap hanh chinh. Chinh quyln trung UPng va chinh quyln dia phUPng ve cP ban dam trach nhiem vu chi nhu nhau, cd chang chi khae vl pham vi dia gidi hanh chinh ma thdi.
Phdn cap tai khda cung khdng phdn biet dac diem cua tUng cap chinh quyln; chinh quyln dd thi hay chinh quyln ndng nghiep. He qua cua phan cap nay la chinh quyln dia phuOng; khdng hanh ddng dung (cung cap dich vu cdng khdng phu hpp vdi sd thich cua ngudi dan); chuyen quyln, doc dodn; va thieu trach nhiem trong cung cap hang hda cong.
4. Mot so'khuyen nghj ve phan cap tai khda tdi lAiofVN
- TrUdc het, can thay ddi each thUe quan tri edng cua chinh quyln dia phupng
De hinh thanh thi trUdng cung cap hang hda edng, yeu cau phai thay ddi phuong thUe qudn tri cdng cua chinh quyln dia phuong (xem Bang 1).
B^ng 1: NhQng thay ddi cd bcin trong mo hinh quan tri cong cua chinh quyen dia phUdng
Quan diem hi^n tai La ngUdi cai tri
La ngudi thUa hanh cua chinh quyen trunq UOnq
Chiu trach nhiem ddi vdi cap chinh quyen cao hon
Cung cap true tiep dich vu cdng
Su cung cap tap trung vao mot sd td chUc cdng
Thieu minh bach
Kiem soat dau vao
Tap trung vao ben tronq
Quan diem mdi Tap trung vao quan tri dia phuong lay cdng chung lam trpnq tam
Dai dien cho cdng chung va lanh dao va thUc hien nhOng quyen luc dupe phan chia Chiu trach nhiem ddi vdi cac cd tri va vai trd lanh dao trong viec cai thien quan tri dia phUPnq
Ngudi mua dich vu cdng cua dia phuong va cung cap lai cho cdnq chung
Xuc tac cho cP che quan tri dia phuong, hpp tac giOa giOa nhOng ngUdi cung cap ben ngoai va hda giai cac xung dot Ipi ich va phat trien vdn xa hdi
Quan tri minh bacK, cdng khai
Chu trong den dau ra, ket qua va tac donq
Tap trung vao ben ngoai va canh tranh
ccHMCQemavBiiff-jPH
CAi CACH TAI CHINH CONG & KHU VUC CONG
Phu thupc vdo dinh hudnq trunq UPnq Khdc phue that bai thi trudng
Tu chu cao ve tai chinh va ra quyet dinh quan tri
Khdc phue that bai thi trudng vd that bai ciJa chinh phii
Mdi cap chinh quyen la mot nha cung cap dich vu cho cae edng dan cua minh. Viee cung cap dich vu nay ed the dupe do ludng bang chat lUpng dich vu, dp tin cay cua cdc dich vu nay qua thdi gian, va mufc dp mot dd thi cho phep cdc cdng dan cua minh tham gia vao qua trinh ra quyet dinh, dap Ung cae nhu cau cua hp. Cae chinh tri gia cua dia phupng se cd' gang de duy tri boat ddng cua dia phuong tdt vd se cd su tUPng tac vdi cae cdng dan, cac edng ty de dUa ra cdc lUa chpn v l dau tU d cap dd thi vd dam bao cung cap cac dich vu eP ban.
- Van d l p h a n cap tai khda
Trong CO che tdi khda, vl phan cap ngudn thu, chinh quyen dia phuong cd r a t it quyln lUc ve quyet dinh ngudn thu. Mpi quyet dinh vl thue suat va cdc loai thue gan vdi dia phUPng deu do trung uong quyet dinh. Mae du phan dinh chi cho ngan sach dia phuong tU nam 1992 den nay tang len lien tuc tu 26% den 43% trong tdng chi ngan sach nha nude. Song tren thUe te quyln lUc chinh quyln dia phuong trong viec a n h hUdng den cac quyet dinh chi lai thap hon nhilu so vdi ty trpng tren, vi kinh phi khdng dii, ngudn thu khd khdn nen hp khdng the thay ddi phan bd chi tieu giUa cdc chUc nang va cac b a n muc kinh te. TU dd, theo chung tdi;
-I- Can phi tap trung hda quyln lUe quan ly ngudn thu thud cua chinh quyln trung UOng. Nen giao cho chinh quyln dia phuong quyln quyet dinh mot sd khodn thu thue gdn sat vdi Ipi ich cua edng chung va tdi san dia phUPng nhU: thue tai san (thue nha dat), thue thu nhap ca nhan...
• Thue thu nhap ca n h a n la mot lUa chpn tdt trong viec phan dinh quyen d a n h thue cho dia phuong, vi thu nhap ca n h a n khdng de di chuyen vd viec quan ly thu nhap cua da so' ca n h a n khdng phai la qua khd.
• Thue hang hda cung cd the tao ra mot phan ngudn thu cho ngdn sach dia phUOng, tCr trUdng hpp danh thue tieu thu dac biet trong nhUng trudng hpp doe quyln tu nhien. TUPng tU, thue khoan ddi vdi boat dpng bdn le thudng ed sd thu nhd vd khd quan ly, do vay viec phdn cap danh thue cho dia phUPng ed the Id tdt nhat.
• Thue danh vao xe cp dupe d a n h gia la mot
lira chpn rat tot trong viec phan cap quyen danh thue cho dia phuong. Thue nay ed the danh vao nhien lieu, giay phep, cho dau xe, qua cau. Tuong tu, thue tai san eiing la mot sU lUa chpn thich hpp n h a t trong viec phan cap vl quyln danh thue cho dia phuong va t r e n thuc te rat n h i l u nude dang phat trien ap dung viec phan dinh nay. Luan cU cua viec phan cap cho dia phuong trong quyln danh thue tai san la nhUng dich vu edng do chinh quyln dia phUOng cung cap thUdng dem lai Ipi ich cho ngUdi sd hUu tdi san chinh quyln dia phUPng chu khdng phai la ai khae la ngudi cd Ipi the trong viee xdc dinh gia tai san tai dia phuong.
• Hien tai cac khoan thu tU thue thu nhap cua cac doanh nghiep thUc hien bach toan toan nganh lai la khoan thu 100% cua trung UOng, trong khi cac doanh nghiep nay boat dpng p cac dia phUPiig, thu hudng cae dich vu cdng do dia phuong cung cap.
Nen chang dilu tiet mot p h a n ngudn thu ndy cho dia phuong.
-I- Ddi vdi nhiem vu chi lien quan den cung cap hang hda edng gdy ra hieu Ung lan tda rpng Idn sang nhUng dia phuPng khdc nhu giao due dai hpc, cham sde y te,...thi chinh quyln trung UPng can ed vai trd xuc tien sU cung cap nhUng hdng hda dd hay thUe hien co che chuyen giao tdi khda. Theo kinh nghiem cdc nUde, cdc dich vu nhU giao due, cham sde y te thi mot phan dupe tdi trp bdi dia phUPng, mot phan dupe tai trp bdi cap chinh quyln cao hon thdng qua trp cap ddi Ung. Dd Id each thich hpp de gdn ket nhUng anh hudng lan tda cua hang hda cdng .
-I- Cau hdi ke tiep dat ra la cap chinh quyln cao hon cd nen thue hien tdi phan bd giUa cac chinh quyln cap dudi de bu lai su khae biet v l ngudn thu va chi tieu hay khdng? Cau tra Idi la ed. Trong md hinh Tiebout bodn hao, cac edng ddng se tU thiet lap mUe hieu qua hang hda edng va tai phan phdi se ngan can hieu qua dd (vi khdng tao ra sU canh tranh...). Tuy nhien, d chUng mUc n h a t dinh, md hinh Tiebout khdng mieu td the gidi hien thuc mot edeh hoan hao. Dac biet, viee "bdu eii bdng chan"
cd le lai cdng khd k h a n hon nUa trong bdi canh van hda va quan ly h a n h chinh eiia VN. That vay, vdi vdn hda ciia ngudi Viet; khdng thich rdi xa que hUPng dat td, khdng thich thay ddi cdc mdi quan he (lang gieng, ddng nghiep...); va vdi each quan ly hanh chinh thdng qua hp khau (tU xin viec Idm den viec xin trUdng cho con hoc... eudn sd hp khau cho
CAi CACH TAI CHINH CONG & KHU VUC CONG
den nay vdn Id mot van d l quan trpng) thi mot trong nhUng dieu kien de md hinh Tiebout cd the van h a n h hieu qua gan nhu bi vd hieu hda! Trong trudng hpp nay, hanh dpng tai phan bd cho nhUng dia phuong cd mUc cung cap hang hda cdng thd'p de giup nhUng ca nhan bi roi vao tinh the bdt bupe phai tieu dung hang hda cdng dudi mUc mong mudn la can thiet. Ly do thU hai de thUe hien tai phan bd la van d l ngoai tac. Neu mot phan Idn ngudn thu thue eiia dia phuong dupe chi tieu cho cac hdng hda edng tao ra ngoai tdc tich cue sang cae dia phuong khae, thi ngoai tac la can eU de cac cap chinh quyln cao hon thUe hien trp cap cho nhUng dia phuOng cung cap cac hang hda edng tao ra ngoai tac.
Theo luat NSNN hien h a n h cua VN (Luat 2002), tai phan bd giUa cdc cap chinh quyen dupc thuc hien thong qua khoan thu dieu tiet va cae khoan cap bd sung (bd sung can ddi vd bd sung muc tieu) va gan nhu chua dupe dua ra tren cp sd khoa hpc eiia phan cap tai khda. Ty le % phan chia cdc khoan thu giUa NSTW vdi NS cap tinh do Chinh phu quyet dinh, dupe ap dung chung ddi vdi tat ca cac khoan thu dupc phan chia va dupe xae dinh rieng cho tCmg tinh. Sau khi ty le phan chia dupe xae dinh, se dUpe giU dn dinh tU 3 - 5 nam. TrUdng hpp ty le nay nhd hon 100% thi NSTW se dilu tiet bdt ngudn thu phat sinh tren dia ban dia phUPng nay. TrUdng hpp ty le nay la 100% nghia la tinh tU can ddi. TrUdng hpp ty le nay Idn hpn 100%' thi dia phupng se dupc hudng todn bp so thu phan chia theo ty le, phan cdn thieu se dupe cap bd sung can ddi. Nhu vay, van d l bd sung can ddi ngan sach cho cac tinh ngheo, ddng gdp vdo NSTW cua cae tinh giau de thuc hien can ddi trong he thdng NSNN thdi gian ndy la dua t r e n danh gia mUc dp chenh lech giUa ngudn thu ngan sdch ma tinh ed the tao ra vd mUc dp chi ngan sdch ma tinh dd cdn. Nghia la, NSTW dang can ddi thay cho NSDP. Theo sd lieu thdng ke giai doan tU nam 2004 den nay, cung vdi chinh sach day manh phi tap trung hda trong qudn ly NSNN, sd dia phuong tu can ddi dupe ngdn sach tang len 15 dia phUPng. Tuy vay, trong 49 dia phupng khdng tu can ddi dupe ngan sach, giai doan 2004 -2008, trung binh mdi nam cd tdi 27 dia phuong nhan bd sung can ddi tU NSTW vdi mUc bd sung 50% chi trong can ddi cua NSDP. Mat khae, sd bd sung cho NSDP chiem binh quan khoang 31% thu NSTW. Trong dd, xet tren giae dp tdng
the thi bd sung can ddi chiem 60%, eon 40^( la bd sung muc tieu; song di vao chi tiet thi cd nhUng dia phuong sd bd sung muc tieu chiem gan 70% tdng sd bd sung tu trung UPng (Ngudn: UBTC-NS Qudc hpi). Qua that, day la nhUng eon so ddng phai luu tam, phan anh mUe dp phan cap chua cao, su tap trung quyen lUc ve trung UPng van cdn Idn, han che vai trd chu dpng cua dia phupng trong can ddi NSDP.
Do vay, chung tdi cho rdng cdn khdc phue tlnh trang NSTW can ddi thay NSDP tren co sd tang tinri ehu dpng va trach nhiem cho cae dia phuong.
Cdn thiet phai xem xet giam dan cae khoan thu phan chia giUa trung UPng vdi dia phuPng, chuyin thanh khoan thu 100% cho dia phuong phu hpp vdi viee nang cao nang luc quan ly, tinh trach nhiem va minh bach. Dae biet, bd sung can ddi ngan sach chi nen xem la giai phap cudi cung. Nghia Id dia phuong da nd lUc trong khai thae ngudn thu, nhiem vu va nhu cau chi cung da d mUc khdng t h i cat giam va tiet kiem hon dupc nUa, nhung vdn khdng the tu can ddi dupe. Theo dd, cdn thUc hien nguyen tdc khdng bd sung de can ddi toan bp thieu hut cua NSDP, thay vao dd se de lai mot phan thieu hut ma dia phUOng cdn tU bu ddp de tang CUdng tinh trdeh nhiem cua dia phUOng. Ndi each khdc, NSTW chi trp cap bd sung can ddi cho NSDP, khdng nen cap toan bp sd thieu hut. Xuat phat tu ly thuyet quan tri va theo kinh nghiem cua cac qudc gia tren the gidi, mUc trp cap ndy nen P vdo khoang 80*^; den 90';^ sd thieu hut. Giai phap nay se tao sUc ep bupe chinh quyen dia phUPng nang cao nang lUc quan ly, nd luc de cai thien tinh hinh kinh td tren dia ban. Bdi vi cd nhU vay viee vay np edng chung va khai thae ngudn thu bu ddp thieu hut NSDP mdi kha thi •
Tai li^u tham khao
1. Anwar Shah (2006), Local budgeting. The Worldbank, Washington DC,
2. Anwar Shah (2006), Local governance in industrial countries. The Worldbank, Washington DC
3. Bui Thi Mai Hoai (2007), Can ddi ngan sach nha nUdc trong nen kinh te thi trudng. Nha xuat ban Da: hpc qudc gia TP.HCM.
4. Charles M. Tiebout (1 956). 'A Pure Theory of Local Ex- penditures", The Journal of Political Economy. Mo\ 64, No 5. (Oct., 1956), pp. 416-424,
