Year: 2025
Type: article
Abstract: This study analyzes fiscal decentralization in Vietnam from 2003 to 2023 by examining budget data for the central government and its 63 provinces. During this period, Vietnam underwent significant reforms to the State Budget Law, aiming to enhance local governments autonomy. The 2015 law marked a pivotal point, establishing a framework for decentralized budget management characterized by stability, transparency, and local initiative while maintaining central oversight. Consequently, Vietnam has made strides in decentralizing revenue and expenditure, diminishing reliance on central transfers. However, the process is not yet completed, as certain budgetary functions are still highly centralized. To have a comprehensive picture of fiscal decentralization, future research should expand the scope to assess fiscal decentralization within the context of administrative and political decentralization to gain a more comprehensive understanding of its true nature and impact.
Source: Public Administration Issues
Authors: М.Х.П. Фам, Н.Т. Данг
Institution: Academy of Policy and Development
Language: English
Field: Social Sciences
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4409044725