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La politique fiscale et le développement du Vietnam au cours de la transition

Abstract : Despite the fact that there have been a lot of sophisticated studies - both theoretical and practical - on the relationship between tax policy and development, and there have also been many lessons learned from seen experiences, it is of great importance that there should be a study which looks more closely at this relationship of a particular country. Therefore, our study is dedicated to analyzing this relationship in the context of an economy which is undergoing a transition to a market economy. As the former communist economies, the transition from a planned economy to a market economy profoundly has influenced tax policy in Vietnam. This transition, leading to the emergence of a market economy, makes an interesting field for an investigation of the relationship between tax policy and development, which is really complex and depends a lot on the socio-economic circumstances of each country. In this thesis, we are going to present the development of Vietnam during the transition. Then we focuses on key issues of tax policy that arise in this context. Using descriptive and comparative method, we try to explain the role of taxation in the development process of Vietnam. After that we investigate the impact of development on public revenues. We will demonstrate how Vietnam has succeeded in mobilizing available resources for its fiscal needs. However, its budget is still heavily dependent on unstable sources that may cause economic instability in the long term. Finally, we will look at the impact of the fiscal decentralization policy on the economies at the local level. We will point out that an adequate budgetary decentralization has had positive impact on the development of local economies. This policy provides an autonomy for the local governments and enables them to better develop their own economies.
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Contributor : Lucie Label <>
Submitted on : Tuesday, July 20, 2010 - 3:45:36 PM
Last modification on : Tuesday, November 17, 2020 - 11:18:07 AM
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  • HAL Id : tel-00504460, version 1



Cuong Vu Sy. La politique fiscale et le développement du Vietnam au cours de la transition. Economies et finances. Université Panthéon-Sorbonne - Paris I, 2009. Français. ⟨tel-00504460⟩



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