Lý thuyết và thực tiễn về phân cấp tài khóa ở Việt Nam giai đoạn 2016 - 2020=Theory and practice of delegation of fiscal authority in Vietnam from 2016 to 2020

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Tác giả: Thu Hằng Phạm

Ngôn ngữ: vie

Ký hiệu phân loại:

Thông tin xuất bản: Nghiên cứu Tài chính Kế toán, 2024

Mô tả vật lý: tr.9-13

Bộ sưu tập: Metadata

ID: 244207

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Fiscal decentralization is currently receiving more attention from a theoretical and practical perspective. Researchers and policymakers alike aim to address the question of how effective decentralization is and how it can be encouraged in developing countries. In the period 2016 - 2020, the current state of fiscal decentralization in Vietnam shows that: (i) Fiscal decentralization from the perspective of revenue and expenditure still has quite large differences between provinces
(ii) Fiscal decentralization tends to be maintained and promoted better in provinces with high economic growth
(iii) The group of provinces with a low level of fiscal decentralization has hardly improved significantly in the period 2016 - 2020. Some proposed policy solutions to enhance fiscal decentralization in Vietnam including: (i) Editing and supplementing legal regulations to improve the state budget law
(ii) Policies to enhance local budget revenue resources
(iii) Policies to encourage local economic growth in provinces having low levels of fiscal decentralization
(iv) Strengthen transparent and effective inspection work.Phân cấp tài khóa hiện nay ngày càng được quan tâm nhiều hơn dưới góc độ lý thuyết và thực tiễn. Các nhà nghiên cứu và hoạch định chính sách đều hướng tới việc giải quyết câu hỏi về mức độ phân cấp hiệu quả và làm sao để có thể khuyến khích phân cấp tài khóa mạnh mẽ hơn ở các quốc gia đang phát triển nơi hạn chế về nguồn lực. Trong giai đoạn 2016 - 2020, thực trạng phân cấp tài khóa ở Việt Nam cho thấy: (i) Phân cấp tài khóa xét dưới góc độ thu - chi còn có sự chênh lệch khá lớn giữa các tỉnh/ thành phố
(ii) Phân cấp tài khóa có xu hướng được duy trì và thúc đẩy tốt hơn ở những khu vực tỉnh/ thành phố có tăng trưởng kinh tế cao
(iii) Nhóm các tỉnh/thành phố có mức phân cấp tài khóa còn thấp gần như chưa được cải thiện đáng kể trong giai đoạn 2016 - 2020. Một số giải pháp chính sách đề xuất nhằm tăng cường phân cấp tài khóa ở Việt Nam bao gồm: (i) Chỉnh sửa và bổ sung các quy định về pháp luật nhằm hoàn thiện luật NSNN
(ii) Chính sách tăng cường các tiềm lực thu NS tại địa phương
(iii) Chính sách khuyến khích tăng trưởng kinh tế địa phương đang có mức độ phân cấp tài khóa thấp
(iv) Tăng cường công tác thanh kiểm tra minh bạch và hiệu quả.

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