Tạp chí Tài chính https://vjol.info.vn/index.php/TC <p><strong>Tạp chí của Bộ Tài chính</strong></p> <p>&nbsp;</p> vi-VN t.anh.tctc@gmail.com (Bùi Tuấn Anh) lehoa70@vista.gov.vn (ThS Lê Thị Hoa) Wed, 14 May 2025 09:45:47 +0700 OJS 3.1.2.4 http://blogs.law.harvard.edu/tech/rss 60 DỰ BÁO THỊ TRƯỜNG GIÁ CẢ Ở VIỆT NAM NĂM 2025 https://vjol.info.vn/index.php/TC/article/view/111382 <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&nbsp; Vietnam is forecast to increase by 3.6%-4.2% compared to the 2024.</p> Phạm Minh Thụy Copyright (c) 2025 Tạp chí Tài chính https://vjol.info.vn/index.php/TC/article/view/111382 Sat, 12 Apr 2025 18:02:26 +0700 QUẢN LÝ, ĐIỀU HÀNH GIÁ VÀ NHỮNG VẤN ĐỀ ĐẶT RA https://vjol.info.vn/index.php/TC/article/view/111383 <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> Vũ Hương Trà Copyright (c) 2025 Tạp chí Tài chính https://vjol.info.vn/index.php/TC/article/view/111383 Sat, 12 Apr 2025 18:08:40 +0700 XU HƯỚNG LẠM PHÁT NĂM 2025 VÀ MỘT SỐ KHUYẾN NGHỊ https://vjol.info.vn/index.php/TC/article/view/111384 <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&nbsp;<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> ThS. Nguyễn Văn Tâm, PGS.TS. Trần Thị Xuân Anh Copyright (c) 2025 Tạp chí Tài chính https://vjol.info.vn/index.php/TC/article/view/111384 Sat, 12 Apr 2025 18:14:58 +0700 CHÍNH SÁCH TÀI CHÍNH GÓP PHẦN KÍCH THÍCH TIÊU DÙNG VÀ BÌNH ỔN GIÁ https://vjol.info.vn/index.php/TC/article/view/111385 <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&nbsp;<br>stabilize prices.&nbsp;</p> ThS. Nguyễn Thị Thu Copyright (c) 2025 Tạp chí Tài chính https://vjol.info.vn/index.php/TC/article/view/111385 Sat, 12 Apr 2025 18:22:34 +0700 DIỄN BIẾN THỊ TRƯỜNG LÚA GẠO VIỆT NAM VÀ DỰ BÁO https://vjol.info.vn/index.php/TC/article/view/111386 <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&nbsp; Vietnam’s position in the interna-tional rice market</p> Hoàng Thị Vân Copyright (c) 2025 Tạp chí Tài chính https://vjol.info.vn/index.php/TC/article/view/111386 Sat, 12 Apr 2025 19:44:44 +0700 GIẢI PHÁP THÚC ĐẨY ĐẦU TƯ XANH Ở VIỆT NAM https://vjol.info.vn/index.php/TC/article/view/111387 <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&nbsp; 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> Anh Tuấn Phùng Copyright (c) 2025 Tạp chí Tài chính https://vjol.info.vn/index.php/TC/article/view/111387 Sat, 12 Apr 2025 19:47:30 +0700 TRỐN THUẾ, TRÁNH THUẾ VÀ TỐI ƯU HÓA CHI PHÍ THUẾ TRONG THUẾ THU NHẬP DOANH NGHIỆP https://vjol.info.vn/index.php/TC/article/view/111391 <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.&nbsp; 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> TS. Nguyễn Hồng Nga Copyright (c) 2025 Tạp chí Tài chính https://vjol.info.vn/index.php/TC/article/view/111391 Sat, 12 Apr 2025 19:57:12 +0700 VAI TRÒ CỦA NGUỒN VỐN ODA VỚI CẢI CÁCH QUẢN LÝ TÀI CHÍNH CÔNG https://vjol.info.vn/index.php/TC/article/view/111388 <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> ThS. Phan Thị Nam Giang, TS. Hà Thị Phương Thảo Copyright (c) 2025 Tạp chí Tài chính https://vjol.info.vn/index.php/TC/article/view/111388 Sat, 12 Apr 2025 19:47:58 +0700 MỐI QUAN HỆ GIỮA SỰ HÀI LÒNG CỦA NGƯỜI NỘP THUẾ VỚI CHẤT LƯỢNG DỊCH VỤ THUẾ TRỰC TUYẾN https://vjol.info.vn/index.php/TC/article/view/111390 <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> ThS. Lê Văn Nam Copyright (c) 2025 Tạp chí Tài chính https://vjol.info.vn/index.php/TC/article/view/111390 Sat, 12 Apr 2025 19:54:10 +0700 HOÀN THIỆN HỆ THỐNG AN SINH XÃ HỘI Ở VIỆT NAM TRONG BỐI CẢNH MỚI https://vjol.info.vn/index.php/TC/article/view/111389 <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> PGS. TS. Bùi Văn Huyền, TS. Ngô Thị Ngọc Anh Copyright (c) 2025 Tạp chí Tài chính https://vjol.info.vn/index.php/TC/article/view/111389 Sat, 12 Apr 2025 19:54:39 +0700 CẢI THIỆN CƠ CẤU NHÀ ĐẦU TƯ, HƯỚNG TỚI PHÁT TRIỂN BỀN VỮNG THỊ TRƯỜNG CHỨNG KHOÁN VIỆT NAM https://vjol.info.vn/index.php/TC/article/view/111392 <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.&nbsp;</p> ThS. Phạm Tiến Đạt Copyright (c) 2025 Tạp chí Tài chính https://vjol.info.vn/index.php/TC/article/view/111392 Sat, 12 Apr 2025 19:59:49 +0700 HIỆU ỨNG DẪN TRUYỀN GIAO DỊCH CỦA KHỐI ĐẦU TƯ NGOẠI TRÊN THỊ TRƯỜNG CHỨNG KHOÁN VIỆT NAM https://vjol.info.vn/index.php/TC/article/view/111393 <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> Trần Văn Trung Copyright (c) 2025 Tạp chí Tài chính https://vjol.info.vn/index.php/TC/article/view/111393 Sat, 12 Apr 2025 20:01:53 +0700 PHẢN ỨNG CHÍNH SÁCH TIỀN TỆ CỦA VIỆT NAM TRƯỚC BẤT ỔN KINH TẾ TOÀN CẦU VÀ TÁC ĐỘNG ĐẾN THỊ TRƯỜNG BẤT ĐỘNG SẢN https://vjol.info.vn/index.php/TC/article/view/111394 <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> Nguyễn Trà My Copyright (c) 2025 Tạp chí Tài chính https://vjol.info.vn/index.php/TC/article/view/111394 Sat, 12 Apr 2025 20:03:53 +0700