Revising Vietnam's State Budget Law (2002) : Proposals Drawing on International Experience

This Policy Note is designed to inform the Government of Vietnam and National Assembly (notably the Committee on Finance and Budgetary Affairs, CFBA) discussions on the revision of the State Budget Law (SBL) (2002) by drawing on good international...

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Bibliographic Details
Main Author:	World Bank
Format:	Policy Note
Language:	English en_US
Published:	World Bank, Vietnam 2014
Subjects:	ACCELERATED DEPRECIATION ACCOUNTABILITY ACCOUNTING ACCOUNTING PROCEDURES ACCRUAL ACCOUNTING ACCRUALS AMOUNT OF DEBTS ANNUAL BORROWING PLAN APPROPRIATIONS ASSET SALES AUDITING AUDITS AUTONOMY BENEFICIARIES BLOCK GRANTS BOND BOND ISSUANCES BONDS BORROWING BUDGET ALLOCATIONS BUDGET BALANCE BUDGET CYCLE BUDGET DEFICIT BUDGET DEFICITS BUDGET EXECUTION BUDGET IMPLICATIONS BUDGET PROCESS BUDGET REVIEWS BUDGETING CABINET OF MINISTERS CAPITAL ALLOCATIONS CAPITAL BUDGETING CAPITAL BUDGETS CAPITAL EXPENDITURE CAPITAL INVESTMENTS CASH MANAGEMENT CENTRAL AGENCIES CENTRAL AUTHORITIES CENTRAL BANK CENTRAL BUDGET CENTRAL GOVERNMENT CENTRAL MINISTRIES CENTRAL POLICIES CENTRAL SPENDING CITIES CLAIMANTS CONSOLIDATION CONTINGENT LIABILITIES CREDIBILITY DEBT REPAYMENTS DEBT SERVICING DEBTS DECENTRALIZATION DEPOSITORS DEPOSITS DISPOSITION DISTRICT DISTRICTS DIVIDENDS DUE DEBT ECONOMIC DEVELOPMENT EFFICIENT USE EFFICIENT USE OF PUBLIC RESOURCES EXCESS REVENUES EXCHANGE RATE EXPENDITURE EXPENDITURE ASSIGNMENTS EXPENDITURE CEILINGS EXPENDITURE MANAGEMENT EXPENDITURE POLICIES EXPENDITURE POLICY EXPENDITURE PROGRAMS EXPENDITURES FEDERAL AUTHORITIES FEDERAL DEBT FINANCES FINANCIAL ACCOUNTS FINANCIAL CRISIS FINANCIAL INFORMATION FINANCIAL INSTITUTION FINANCIAL MANAGEMENT FINANCIAL MANAGEMENT SPECIALIST FINANCIAL STATEMENTS FISCAL BALANCE FISCAL DEFICIT FISCAL FRAMEWORK FISCAL MANAGEMENT FISCAL PERFORMANCE FISCAL POLICY FISCAL PROJECTIONS FISCAL REPORTING FISCAL STABILITY FISCAL TRANSPARENCY GOVERNMENT ACCOUNTING STANDARDS GOVERNMENT BONDS GOVERNMENT DEBT GOVERNMENT POLICIES GOVERNMENT REGULATIONS GOVERNMENT REVENUE GOVERNMENT SPENDING GROSS DOMESTIC PRODUCT INFLATION INTEREST RATES INTERGOVERNMENTAL FISCAL RELATIONS INTERGOVERNMENTAL RELATIONS INTERGOVERNMENTAL TRANSFERS INTERNAL AUDIT INTERNATIONAL COMMERCE INTERNATIONAL DEVELOPMENT INTERNATIONAL FINANCIAL INSTITUTIONS INTERNATIONAL STANDARDS INVESTMENT CAPITAL INVESTMENT DECISIONS INVESTMENT PROJECTS INVESTMENT SPENDING ISSUANCE JUDGMENT JUDICIARY LAWS LEGAL PROVISIONS LEGAL REQUIREMENT LEGISLATION LEVEL OF GOVERNMENT LEVELS OF DEBT LIABILITY LIQUIDITY LOAN LOAN REPAYMENTS LOCAL GOVERNMENT LOCAL GOVERNMENTS LOCAL REVENUE LONG-TERM DEBT LOTTERY MACROECONOMIC FORECASTS MEDIUM TERM FISCAL FRAMEWORK MEDIUM-TERM APPROACH MEDIUM-TERM EXPENDITURE MEDIUM-TERM EXPENDITURE FRAMEWORKS MEDIUM-TERM FISCAL MINISTRY OF FINANCE NATIONAL BUDGET NEGOTIATIONS NET TRANSFERS OIL PRICE OIL PRICES OVERDUE DEBT PEER REVIEW PENSIONS POLICY DECISION POLICY DOCUMENT POLICY OBJECTIVES POLICY OUTCOMES POLICY PRIORITIES PRINCIPAL REPAYMENTS PROVINCE PROVINCE TO PROVINCE PROVINCES PROVINCIAL ADMINISTRATIONS PROVINCIAL BORROWING PROVINCIAL BUDGETS PROVINCIAL COUNCILS PROVINCIAL DEBT PROVINCIAL GOVERNMENT PROVINCIAL GOVERNMENTS PROVINCIAL LEVEL PROVINCIAL LEVELS PUBLIC PUBLIC DEBT PUBLIC DEBT MANAGEMENT PUBLIC DOMAIN PUBLIC EXPENDITURES PUBLIC FINANCE PUBLIC FINANCE MANAGEMENT PUBLIC FINANCES PUBLIC FUND PUBLIC FUNDS PUBLIC INVESTMENT PUBLIC POLICY PUBLIC SERVICE RECURRENT EXPENDITURE REGULATORY FRAMEWORK RESERVE RESERVE FUNDS RESERVES RETURNS REVENUE ESTIMATES REVENUE PROJECTIONS REVENUE SHARING REVENUE SHORTFALL REVENUE-RAISING MEASURES SALARY SALE OF ASSETS SOLVENCY STATE BUDGET SUB-NATIONAL SUB-NATIONAL DEBT SUB-NATIONAL GOVERNMENTS SUBNATIONAL SUBNATIONAL AUTHORITIES SWAP TAX TAX BASE TAX CREDITS TAX DEFERRALS TAX EXPENDITURE TAX EXPENDITURES TAX LIABILITY TAX RATE TAX RATES TAX SHARING TAX SHARING ARRANGEMENTS TAX TREATMENT TITLE TOTAL EXPENDITURE TOTAL EXPENDITURES TRANSPARENCY TRANSPARENCY CODE TRANSPORT TREASURY
Online Access:	http://documents.worldbank.org/curated/en/2014/04/20334144/revising-vietnams-state-budget-law-2002-proposals-drawing-international-experience http://hdl.handle.net/10986/20795