An analysis of quasi-decentralized budgeting in Vietnam

Abstract

This article provides an analysis of the quasi-decentralized budgeting process used in Vietnam as defined in the 2002 Law on the State Budget. Although the Government is controlled by a single political party and relies on a single state budget, the Law grants provinces considerable decentralized power over allocation of tax revenues and expenditure responsibilities within their own jurisdictions. The article documents the effects of various aspects of the Law on the revenues and spending of sub-national governments in the country and illustrates how various provinces have responded to the decentralized powers granted under the Law. © Taylor & Francis Group, LLC.