Vietnam Fiscal Transparency Review : Analysis and Stakeholder Feedback on State Budget Information in the Public Domain

Vietnam has come far in improving fiscal transparency. Building on these gains could help strengthen macroeconomic management, improve market perceptions of risk, and increase accountability for service delivery. Fiscal transparency is an important...

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Bibliographic Details
Main Author:	World Bank
Format:	Other Financial Accountability Study
Language:	English en_US
Published:	Hanoi 2014
Subjects:	ABSENTEEISM ACCOUNTING ACCOUNTING STANDARD ACCOUNTING SYSTEM AGGREGATE FISCAL AGGREGATE REVENUE AGGREGATE SPENDING ALLOCATION ALLOCATION OF RESOURCES ANNUAL BUDGET APPROPRIATION AUDITOR GENERAL BASELINE DATA BUDGET ACTIVITIES BUDGET ALLOCATION BUDGET ALLOCATIONS BUDGET BALANCE BUDGET CLASSIFICATION BUDGET COVERAGE BUDGET CREDIBILITY BUDGET CYCLE BUDGET DECISIONS BUDGET DEFICIT BUDGET DEPARTMENT BUDGET DOCUMENTS BUDGET EXECUTION BUDGET EXPENDITURE BUDGET IMPLEMENTATION BUDGET INFORMATION BUDGET LAW BUDGET MANAGEMENT BUDGET OPERATIONS BUDGET OUTTURN BUDGET OVERSIGHT BUDGET PLANNING BUDGET POLICIES BUDGET PROCESS BUDGET PROJECTIONS BUDGET PROPOSAL BUDGET PROPOSALS BUDGET REPORTING BUDGET REVIEW BUDGET STATEMENT BUDGET SUPPORT BUDGET YEAR BUDGETARY ALLOCATIONS BUDGETARY FUNDS BUDGETARY IMPACT BUDGETARY IMPACTS BUDGETING PROCESS CAPACITY BUILDING CAPITAL ALLOCATIONS CAPITAL EXPENDITURE CAPITAL INVESTMENT CAPITAL PROJECTS CAPITAL SPENDING CASH ACCOUNTING CENTRAL GOVERNMENT CENTRAL GOVERNMENT SPENDING CHART OF ACCOUNTS CIVIL SOCIETY ORGANIZATIONS CONTINGENT LIABILITIES CORPORATE INCOME TAX CREATIVE ACCOUNTING DATA COLLECTION DATA QUALITY DEBT DEBT MANAGEMENT DEBT SERVICE DEBT SERVICING DEBT SUSTAINABILITY DECENTRALIZATION DOMESTIC DEBT DOMESTIC REVENUE ECONOMIC CLASSIFICATION ECONOMIC DEVELOPMENT ESTIMATES OF REVENUE EXPENDITURE ALLOCATIONS EXPENDITURE BUDGET EXPENDITURE MANAGEMENT EXTERNAL ACCOUNTABILITY EXTERNAL ASSESSMENT EXTERNAL AUDIT EXTERNAL DEBT EXTERNAL FINANCE FINANCE MINISTRY FINANCIAL ACCOUNTABILITY FINANCIAL ANALYSIS FINANCIAL INFORMATION FINANCIAL MANAGEMENT FINANCIAL MANAGEMENT SYSTEM FINANCIAL PERFORMANCE FINANCIAL SECTOR FINANCIAL STATEMENTS FISCAL ACTIVITIES FISCAL AFFAIRS FISCAL BALANCE FISCAL DISCIPLINE FISCAL IMPLICATIONS FISCAL INFORMATION FISCAL MANAGEMENT FISCAL OPERATIONS FISCAL PERFORMANCE FISCAL POLICIES FISCAL POLICY FISCAL TRANSPARENCY GOVERNMENT DEBT GOVERNMENT FINANCE GOVERNMENT FINANCE STATISTICS GOVERNMENT FINANCES GOVERNMENT GUARANTEES GOVERNMENT LIABILITIES GOVERNMENT POLICY GOVERNMENT PRIORITIES GOVERNMENT REVENUE GROSS SPENDING HEALTH INSURANCE HEALTH INSURANCE FUND HEALTH SERVICES HEALTH WORKERS INDEPENDENT AUDITORS INFLATION INFORMATION SYSTEM INTEREST PAYMENTS INTERGOVERNMENTAL TRANSFERS INTERNAL AUDIT INTERNATIONAL STANDARDS LEGAL FRAMEWORK LIQUIDITY MACROECONOMIC INSTABILITY MACROECONOMIC MANAGEMENT MACROECONOMIC STABILITY MEDIUM-TERM FISCAL FRAMEWORK MINISTRY OF FINANCE MONETARY FUND MONITOR PERFORMANCE NATIONAL BUDGET NATIONAL DEVELOPMENT NATIONAL GOVERNMENT NATIONAL POLICIES OPEN SYSTEMS OVERSIGHT MECHANISMS PERFORMANCE INDEX PERSONAL INCOME PERSONAL INCOME TAX POVERTY REDUCTION PRIVATE SECTOR PROGRAMS PROVINCIAL GOVERNMENT PUBLIC ADMINISTRATION PUBLIC AVAILABILITY OF INFORMATION PUBLIC DEBT PUBLIC DEBT MANAGEMENT PUBLIC DISCLOSURE PUBLIC EXPENDITURE PUBLIC FINANCE PUBLIC FINANCIAL MANAGEMENT PUBLIC FUNDS PUBLIC INFORMATION PUBLIC SECTOR PUBLIC SECTOR ACCOUNTING PUBLIC SECTOR SPECIALIST PUBLIC SERVICE PUBLIC SERVICE DELIVERY RECURRENT EXPENDITURE REFORM PROGRAM REGULATORY FRAMEWORK RESOURCE ALLOCATION REVENUE POLICIES REVENUE SOURCES SELF-ASSESSMENT SERVICE DELIVERY SIZE OF GOVERNMENT SOCIAL INSURANCE SOCIAL PROTECTION SOCIAL SAFETY NETS SOCIAL SECURITY SOCIAL SECURITY FUNDS STATE BUDGET STATE ENTERPRISES STATE TREASURY STRATEGIC ALLOCATION STRATEGIC ALLOCATION OF RESOURCES SUB-NATIONAL AUTHORITIES SUPREME AUDIT INSTITUTION SUSTAINABILITY ANALYSIS TAX EXPENDITURE TAX EXPENDITURES TAX PAYMENTS TOTAL SPENDING TRANSPARENCY CODE TRANSPARENCY PRACTICES TRANSPARENT BUDGETS UNCERTAINTY
Online Access:	http://documents.worldbank.org/curated/en/2014/05/19554712/vietnam-fiscal-transparency-review-analysis-stakeholder-feedback-state-budget-information-public-domain http://hdl.handle.net/10986/18960

Description
Summary:	Vietnam has come far in improving fiscal transparency. Building on these gains could help strengthen macroeconomic management, improve market perceptions of risk, and increase accountability for service delivery. Fiscal transparency is an important element of the Government's policy dialogue with development partners, particularly in the context of ongoing budgetary support. External reviews of PFM and fiscal transparency in Vietnam have noted important progress though highlighted considerable scope for improvement. This report aims to complement ongoing PFM reviews, including the Government's Public Expenditure and Financial Accountability (PEFA) assessment, to help identify relatively low cost measures to strengthen fiscal transparency. It draws on existing diagnostic approaches to carry out a technical review on the public availability of fiscal information (section B), and the coverage, comprehensiveness and presentation of fiscal reports (sections C and D).

Vietnam Fiscal Transparency Review : Analysis and Stakeholder Feedback on State Budget Information in the Public Domain

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