THE VIETNAM’S STATE BUDGET SITUATION IN THE PERIOD OF 2008- 2013 AND SOME PROPOSALS

Abstract

           The article gives a descriptive statistical analysis of the Vietnam’s state budget situation in the period of 2008-2013 and a comparative analysis between estimating and actual budgets; therefore, the authors indicate the limitations in budget forecasts. In the article, the authors not only mention two frequently used forecasting methods of budget agencies to manage the national budget in the world but also give some proposals to conduct better budget forecasting; to this end, Vietnam tax administration agencies should strengthen the tax record quality of taxpayer to serve as a basis for forecasting and analyzing the impact of tax policy later.