CHÍNH SÁCH TÀI KHÓA HỖ TRỢ PHỤC HỒI VÀ TĂNG TRƯỞNG KINH TẾ TRONG ĐẠI DỊCH COVID-19

Abstract

The COVID-19 pandemic has a strong impact on the world and Vietnam’s economy. National financial policy plays a pioneering role in mobilizing, liberating, orienting, allocating and effectively using domestic and foreign resources to prioritize socio-economic development goals, contributing to innovating the model and improving the quality of growth based on human resource development, science and technology, innovation, and digital transformation. The article analyzes the theoretical basis, clarifies the role of fiscal policy for sustainable economic growth, assesses the current situation of fiscal policy and the bond between fiscal policy and other policies to support the economic recovery in the context of the COVID-19 pandemic, thereby proposing solutions and experiences for Vietnam when implementing fiscal policy to support businesses during the crisis.