https://vjol.info.vn/index.php/TC/issue/feedTạp chí Tài chính2025-05-14T09:45:47+07:00Bùi Tuấn Anht.anh.tctc@gmail.comOpen Journal Systems<p><strong>Tạp chí của Bộ Tài chính</strong></p> <p> </p>https://vjol.info.vn/index.php/TC/article/view/111382DỰ BÁO THỊ TRƯỜNG GIÁ CẢ Ở VIỆT NAM NĂM 20252025-05-14T09:45:16+07:00Phạm Minh Thụyphamminhthuy@hvtc.edu.vn<p>The Consumer Price Index (CPI) of Vietnam in 2024 made an average increase by 3.63% compared to the 2023. This was the highest average CPI in the last 10 years. In 2025, the market prices in Vietnam will continue to fluctuate and become dependent more on material prices on the global market. The CPI of Vietnam is forecast to increase by 3.6%-4.2% compared to the 2024.</p>2025-04-12T18:02:26+07:00Copyright (c) 2025 Tạp chí Tài chínhhttps://vjol.info.vn/index.php/TC/article/view/111383QUẢN LÝ, ĐIỀU HÀNH GIÁ VÀ NHỮNG VẤN ĐỀ ĐẶT RA2025-05-14T09:45:20+07:00Vũ Hương Tràvuhuonggia@mof.gov.vn<p>In 2025, price management and administration will face many challenges in the context of the world and domestic economies still facing difficulties and unpredictable fluctuations. To achieve the target of the Consumer Price Index (CPI) growth rate set by the National Assembly Resolution at 4.5-5%, while still ensuring support for economic growth, production and business, it is necessary to synchronously deploy solutions in price management and administration.</p>2025-04-12T18:08:40+07:00Copyright (c) 2025 Tạp chí Tài chínhhttps://vjol.info.vn/index.php/TC/article/view/111384XU HƯỚNG LẠM PHÁT NĂM 2025 VÀ MỘT SỐ KHUYẾN NGHỊ2025-05-14T09:45:22+07:00ThS. Nguyễn Văn Tâmtamnv@hvnh.edu.vnPGS.TS. Trần Thị Xuân Anhanhttx@hvnh.edu.vn<p>This research presents several findings and assessments of the inflation trend in Vietnam in 2025, based on the analysis of favorable and challenging economic factors in control-ling inflation. Inflation is forecasted to be con-trolled at a reasonable level, with the target set by the Government at 4.0%-4.5%, requiring significant efforts to maintain macroeconomic stability. However, there will be inflationary pressures exist from external factors such as international conflicts, trade <br>competition, and climate change. The research proposes policy recommendations to control inflation, including flexible monetary policy management, market price control, effective coordination of policies, development of the capital market, promotion of domestic production and consumption, support for businesses, and strengthening information and communication efforts.</p>2025-04-12T18:14:58+07:00Copyright (c) 2025 Tạp chí Tài chínhhttps://vjol.info.vn/index.php/TC/article/view/111385CHÍNH SÁCH TÀI CHÍNH GÓP PHẦN KÍCH THÍCH TIÊU DÙNG VÀ BÌNH ỔN GIÁ2025-05-14T09:45:29+07:00ThS. Nguyễn Thị Thunguyenthithu1@mof.gov.vn<p>Over the past years, in a global economic landscape facing numerous fluctuations and challenges, the Vietnam’s economy has also encountered various difficulties. The recovery of consumer demand has been slow, production and business in some industries and sectors are still facing numerous challenges. Coupled with inflationary pressure, exchange rate fluctuations, and rising energy prices, consumer purchasing power and confidence have been negatively affected. The Government and the National Assembly have proactively implemented flexible financial policy adjustments to support the economy, alleviate difficulties for businesses and people, and simultaneously stimulate aggregate demand and <br>stabilize prices. </p>2025-04-12T18:22:34+07:00Copyright (c) 2025 Tạp chí Tài chínhhttps://vjol.info.vn/index.php/TC/article/view/111386DIỄN BIẾN THỊ TRƯỜNG LÚA GẠO VIỆT NAM VÀ DỰ BÁO2025-05-14T09:45:31+07:00Hoàng Thị Vânhoangvan269@gmail.com<p>In 2024, rice production in our country under-went under complex weather conditions but still strived to ensure domestic consumption demand and achieved a new record for rice exports. The domestic rice market has been quite dynamic, with domestic rice prices and average export rice prices both increasing compared to the previous year. In 2025, de-spite facing numerous challenges from global rice market fluctuations and the impact of cli-mate change, there is also an expectation that the rice industry will overcome temporary difficulties and effectively utilize opportunities to maintain Vietnam’s position in the interna-tional rice market</p>2025-04-12T19:44:44+07:00Copyright (c) 2025 Tạp chí Tài chínhhttps://vjol.info.vn/index.php/TC/article/view/111387GIẢI PHÁP THÚC ĐẨY ĐẦU TƯ XANH Ở VIỆT NAM2025-05-14T09:45:33+07:00Anh Tuấn Phùngt.anh.tctc@gmail.com<p>In the context of increasingly serious climate change and the growing urgency for sustain-able development, green investment has be-come an inevitable trend for Vietnam. Attract-ing investment into environmentally friendly projects not only contributes to reducing greenhouse gas emissions but also ensures long-term economic growth. This article focuses on analyzing the current situation and proposes several key groups of solutions to pro-mote green investment in Vietnam.</p>2025-04-12T19:47:30+07:00Copyright (c) 2025 Tạp chí Tài chínhhttps://vjol.info.vn/index.php/TC/article/view/111391TRỐN THUẾ, TRÁNH THUẾ VÀ TỐI ƯU HÓA CHI PHÍ THUẾ TRONG THUẾ THU NHẬP DOANH NGHIỆP2025-05-14T09:45:35+07:00TS. Nguyễn Hồng Ngahongngaktdn@gmail.com<p>Businesses contribute to the state in the form of tax payment. How to make businesses understand and properly implement their tax obligations to the state is a matter of concern for the State and tax authorities. So how to optimize the amount of tax payable while still complying with the regulations of the tax authorities? Currently, the reality of tax evasion, tax avoidance, and tax planning is very popular and complicated. In practice, the boundary between these terms is not clear. owever, if not applied properly, we may violate the law. This article discusses the optimization of tax expenses and solutions to help businesses comply with Doanh nghiệp,current legal regulations on taxation.</p>2025-04-12T19:57:12+07:00Copyright (c) 2025 Tạp chí Tài chínhhttps://vjol.info.vn/index.php/TC/article/view/111388VAI TRÒ CỦA NGUỒN VỐN ODA VỚI CẢI CÁCH QUẢN LÝ TÀI CHÍNH CÔNG2025-05-14T09:45:37+07:00ThS. Phan Thị Nam Giangphanthinamgiang@mof.gov.vnTS. Hà Thị Phương Thảohaphuongthao@ssc.gov.vn<p>Official Development Assistance (ODA) capital in recent years has contributed to helping the finance sector achieve significant accomplishments in the process of public financial management reform. Evaluating the role of ODA capital in the 10 years of implementing public financial management reform (from 2012 to 2022) in alignment with the implementation of the Financial Strategy to 2020 is necessary to draw lessons and propose appropriate solutions in the upcoming mobilization and utilization of this capital, contributing to serving the objectives of the finance sector to 2030.</p>2025-04-12T19:47:58+07:00Copyright (c) 2025 Tạp chí Tài chínhhttps://vjol.info.vn/index.php/TC/article/view/111390MỐI QUAN HỆ GIỮA SỰ HÀI LÒNG CỦA NGƯỜI NỘP THUẾ VỚI CHẤT LƯỢNG DỊCH VỤ THUẾ TRỰC TUYẾN 2025-05-14T09:45:39+07:00ThS. Lê Văn Namlevannam@mof.gov.vn<p>Studying the relationship between taxpayer satisfaction with the quality of online tax services and state budget revenue in Vietnam is a topic of significant importance in the context of reforming the tax system towards a transparent and efficient public finance. This research helps tax authorities better understand the needs of taxpayers, thereby proposing policies and measures to improve the quality of online tax services aimed at taxpayer satisfaction, helping to stabilize and strengthen state budget revenue and minimize tax loss.</p>2025-04-12T19:54:10+07:00Copyright (c) 2025 Tạp chí Tài chínhhttps://vjol.info.vn/index.php/TC/article/view/111389HOÀN THIỆN HỆ THỐNG AN SINH XÃ HỘI Ở VIỆT NAM TRONG BỐI CẢNH MỚI2025-05-14T09:45:40+07:00PGS. TS. Bùi Văn Huyềnhuyenqlkt@gmail.comTS. Ngô Thị Ngọc Anhngocanhngo.npa@gmail.com<p>Since the COVID-19 pandemic, Vietnam’s social security system has been facing a requirement for rapid transformation to contribute to economic recovery, development and enhance resilience to shocks. Vietnam’s social security system must also strive to transform to adapt to the impacts of the Fourth Industrial Revolution and the rapidly aging population trend. This article focuses on the prominent issues in the process of improving the social security system in our country to adapt to the requirements of the new economic and social context</p>2025-04-12T19:54:39+07:00Copyright (c) 2025 Tạp chí Tài chínhhttps://vjol.info.vn/index.php/TC/article/view/111392CẢI THIỆN CƠ CẤU NHÀ ĐẦU TƯ, HƯỚNG TỚI PHÁT TRIỂN BỀN VỮNG THỊ TRƯỜNG CHỨNG KHOÁN VIỆT NAM2025-05-14T09:45:42+07:00ThS. Phạm Tiến Đạttiendat0810@gmail.com<p>Investors are an essential component of the stock market; they play a distinct role in each stage of market development. Individual and foreign investors provide liquidity and play an important role in the early stages of develop-ment. Institutional investors bring sustainabil-ity by providing long-term and stable invest-ments. For the stock market to develop, it is<br>necessary to ensure a balance in the scale and structure of investor types in the direction of increasing the proportion and efficiency of institutional investors, the knowledge and skills of individual investors, while attracting more foreign investors. </p>2025-04-12T19:59:49+07:00Copyright (c) 2025 Tạp chí Tài chínhhttps://vjol.info.vn/index.php/TC/article/view/111393HIỆU ỨNG DẪN TRUYỀN GIAO DỊCH CỦA KHỐI ĐẦU TƯ NGOẠI TRÊN THỊ TRƯỜNG CHỨNG KHOÁN VIỆT NAM2025-05-14T09:45:44+07:00Trần Văn Trungtrungtcnh@ufm.edu.vn<p>This paper investigates the spillover effect of net trading value of foreign investors on net trading value of other investor groups in Vi-etnam stock market. The study employs Vector Autoregression (VAR) model, using weekly frequency data including net trading value of domestic investors, foreign investors, proprie-tary trading, VN-Index closing price and USD/VND exchange rate. The empirical re-sults show that net trading value of foreign in-vestors has an impact on net trading value of domestic investors but no impact on net trad-ing value of proprietary trading. The spillover effect of net trading value of foreign investors to net trading value of domestic investors is very low and no spillover to proprietary trading group...</p>2025-04-12T20:01:53+07:00Copyright (c) 2025 Tạp chí Tài chínhhttps://vjol.info.vn/index.php/TC/article/view/111394PHẢN ỨNG CHÍNH SÁCH TIỀN TỆ CỦA VIỆT NAM TRƯỚC BẤT ỔN KINH TẾ TOÀN CẦU VÀ TÁC ĐỘNG ĐẾN THỊ TRƯỜNG BẤT ĐỘNG SẢN2025-05-14T09:45:46+07:00Nguyễn Trà Mytracyvojob@gmail.com<p>This study analyzes the impact of the State Bank of Vietnam’s monetary policy on the real estate market during the period 2019-2024 in the context of global economic instability. The study examines the response of the State Bank of Vietnam and the effectiveness of policy instruments such as interest rates, credit, and exchange rates through quantitative and qualitative methods. The results show the impact of policy management activities on the real estate market. The article also proposes monetary policy solutions to promote the sustainable development of the real estate market.</p>2025-04-12T20:03:53+07:00Copyright (c) 2025 Tạp chí Tài chính