Abstract
The first budget law was approved in 1996, and it became the institutional arrangement for fiscal decentralization in Vietnam. The approval of this law was also an important step in a shift from the fiscal system under a planned economy to a fiscal system appropriate to a market economy. This Vietnamese experience presents an example of fiscal decentralization in the process of an economic transition (Rao 2003).
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© 2012 Institute of Developing Economies (IDE), JETRO
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Uchimura, H., Kono, H. (2012). Intergovernmental Fiscal Relationships in Vietnam after the 2002 State Budget Law: The Center-Province and the Province-District/Commune Dimensions. In: Uchimura, H. (eds) Fiscal Decentralization and Development. IDE-JETRO Series. Palgrave Macmillan, London. https://doi.org/10.1057/9780230389618_5
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DOI: https://doi.org/10.1057/9780230389618_5
Publisher Name: Palgrave Macmillan, London
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