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State budget collection management in Cau Giay district, Hanoi city - 2


LIST OF TABLES


Table 2.1. Estimated revenue of Cau Giay district's state budget for the period 2018-2020 52

Table 2.2. Summary of survey results on budget planning in Cau Giay district 53

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Table 2.3. Implementation of state budget collection of Cau Giay district in the period of 2018 - 2020 56

Table 2.4. Summary of survey results on budget implementation in Cau Giay district 60

State budget collection management in Cau Giay district, Hanoi city - 2

Table 2.5. Final settlement of state budget revenue of Cau Giay district for the period 2018 - 2020 62

Table 2.6. Summary of survey results on budget settlement management in Cau Giay district 63

Table 2.7. Summary of investigation results on State budget collection inspection and examination of Cau Giay district 66

LIST OF IMAGES

Diagram 2.1. Organizational structure in budget collection management of Cau Giay district 45


INTRODUCTION

1. The urgency of the thesis research topic

In the national financial system, the state budget is the key link, an important material condition for the state to perform its functions and tasks. The state budget plays an important role in promoting rapid and sustainable economic development, ensuring national security and defense, implementing social policies, and is one of the tools for the state to manage and regulate the macro economy.

The State budget includes State budget revenue and State budget expenditure. In which, State budget revenue not only meets the State's spending needs but also allocates a significant part for reserves, financial reserves, development investment and funding. State budget revenue is an effective tool to regulate and adjust the economy. Improving the efficiency of State budget collection work has always been a concern for the State, with the aim of strengthening its financial potential. In recent times, State budget collection management has always been a focus of our State. The 2015 State Budget Law and sub-law documents have contributed to innovating the State budget management mechanism as well as State budget collection management, contributing to building and perfecting a unified revenue agency apparatus from the Central to local levels. Thanks to that, State budget collection management has achieved certain results: revenues are fully and quickly concentrated into the State budget and are increasingly tightly and uniformly managed, promptly meeting the tasks of budgets at all levels, contributing to stabilizing and developing the economy of the whole country. However, state budget revenue still has problems such as: Domestic revenue is not sustainable, mainly from land use fees, land lease, crude oil export, lottery revenue, etc. Although the number of newly established companies and enterprises has increased, the revenue from these companies and enterprises is not much; along with the situation of tax arrears of both companies and enterprises that cannot be collected, etc.

In recent years, although the economic situation of the whole country, including Cau Giay district, Hanoi city, has been affected by the trade war between countries and the great impact of the Covid-19 pandemic on the economy and people's income, Cau Giay district has achieved many achievements in many fields. Regarding state budget revenue, the district has implemented synchronous solutions, flexible management and proactively


Actively and closely coordinating between units in implementing revenue collection tasks, most years have exceeded the budget estimates assigned by Hanoi city; estimated total state budget revenue in the area according to decentralization in the period of 2018 - 2020 reached over 21 trillion VND, the average revenue growth rate reached 10.96% (Source: Report on socio-economic situation of Cau Giay district from 2018-2020). However, besides the achieved results, the district budget revenue management also revealed limitations such as: the budget preparation is not in line with reality, the revenue management is not close, the collection procedures are still complicated, the revenue management is still overlapping, lacking unity, the collection method has not yet exploited the achievements of information technology in revenue management... Therefore, state budget collection in Cau Giay district still causes difficulties for payers, all revenue sources have not been fully and promptly concentrated into the state budget. Along with that, due to the complicated developments of the Covid-19 pandemic and the global economic downturn, many businesses have dissolved, stopped operating or operated inefficiently, affecting the state budget revenue.

Therefore, in order for the Cau Giay district government to effectively carry out its assigned economic, political and social tasks and implement its economic development strategy, having a strong and appropriate district budget is a practical requirement and a goal of the district. With the desire to research a more complete solution for the management of state budget revenue in Cau Giay district, I chose the research topic " State budget revenue management in Cau Giay district, Hanoi city " as the topic of my master's thesis.

2. Status of research related to the topic

There have been many research projects on state budget collection management at district and provincial levels, including the following typical projects:

Nguyen Ngoc Anh (2018), State budget revenue management in Hoang Mai district, Hanoi city, Master's thesis in economics, University of Commerce. The author has clarified the theoretical basis of the State budget and State budget revenue management in general such as: Concept, role and characteristics of district-level State budget revenue; Content of State budget revenue management and factors affecting State budget revenue management, thereby analyzing the current situation of State budget revenue management in Hoang Mai district, Hanoi city to point out the successes,


limitations and causes of limitations. The author has proposed five solutions to improve the management of state budget revenue such as: Improving the decentralization of district budget management; improving the work of preparing state budget revenue estimates; the work of implementing budget collection; strengthening the completion of budget collection settlement and strengthening the work of inspection, examination and handling of violations in state budget revenue management.

To Thien Hien (2012), Improving the effectiveness of state budget management in An Giang province in the period of 2011 - 2015 and vision to 2020, PhD thesis in economics, Banking University of Ho Chi Minh City. The thesis provides a theoretical basis for the state budget, including an overview of the state budget; factors affecting state budget management including 4 factors: Natural and social conditions, economic policies and institutions, state budget management mechanism; policies to encourage the exploitation of financial resources; state budget process management; presenting the state budget management experience of some countries and some provinces in the Mekong Delta, thereby drawing lessons for An Giang province; The author analyzed and evaluated the current situation of the effectiveness of state budget management in An Giang province, evaluated the achievements as well as the limitations and causes of those limitations and proposed effective solutions to improve the effectiveness of state budget management in An Giang province in the coming time, which are: Strengthening the rectification of revenue management, fostering revenue sources; managing revenue sources focusing on the state budget; effectively managing and using expenditures; perfecting and innovating the mechanism of decentralization of management and operation of the state budget at all levels; Innovating the process of making, implementing and settling the state budget; strengthening inspection, commendation and timely handling; improving the qualifications of budget management staff.

Nguyen Xuan Thu (2015), Decentralization of local budget management in Vietnam, PhD thesis in finance and banking, PhD thesis in economics, National Economics University. The author has clarified the impacts of decentralization of local budget management on the budget management of local governments. The author has made new proposals such as adjusting the method of sharing VAT and corporate income tax revenue between the central government and local budgets, converting resource tax and environmental protection tax into revenue to be divided among local governments, building a


open source list of revenue sources from which localities can choose their own revenue sources and decide on tax rates or collection levels.

Hoang Thi Anh Tuyet (2014), Completing the management of state budget revenue in Phu Tho town, Phu Tho province, Master's thesis in economics, University of Economics and Business Administration - Thai Nguyen University. The author has systematized and clarified the theory of state budget and state budget revenue management, highlighting the important role of state budget revenue in the socio-economic development of the locality. The author, on the basis of applying the theory of state budget revenue management, analyzes and evaluates the current situation of state budget revenue management in Phu Tho town, Phu Tho province, thereby proposing viewpoints and solutions to improve the management of state budget revenue in the locality.

Vu Ngan Ha (2020), Management of state budget collection at district level in Quang Yen town, Quang Ninh province, Master's thesis, University of Commerce. The author has systematized some basic theoretical issues on state budget collection and state budget collection at district, town and provincial levels, thereby surveying and evaluating the current status of budget collection management in Quang Yen town in the period of 2015 - 2019, analyzing the causes and drawing out the limitations that need to be overcome. Proposing key solutions to contribute to improving the effectiveness of budget collection management in the coming time of Quang Yen town.

The above research works have mentioned many aspects of the State budget in general and the State budget revenue management in particular and have provided general concepts of the State budget, policies, State budget revenue and expenditure regimes, current situation, and solutions to improve the State budget management, including revenue management. However, in the period of 2018 - 2020, there has been no research topic on the State budget revenue management in Cau Giay district, Hanoi city. Therefore, the student's thesis research topic is completely new and independent from previous studies.

3. Research purpose and tasks

Research purpose: To study, analyze and evaluate the current situation as a basis for proposing some suitable and feasible solutions to improve the management of state budget collection in Cau Giay district, Hanoi city.


Research tasks: To clarify the above research objectives, the thesis must solve the following three tasks:

- Systematize and clarify the theoretical basis for state budget collection at the district level.

- Analyze and evaluate the current state of state budget collection management in Cau Giay district, Hanoi city.

- Propose some solutions to improve the management of state budget collection in Cau Giay district, Hanoi city.

4. Research object and scope

4.1. Research subjects

The research object of the topic is the theory and reality of state budget collection management in Cau Giay district, Hanoi city.

4.2. Scope of research

- Regarding space: The thesis limits the research space to Cau Giay district, Hanoi city.

- Regarding time: Current situation analysis data is mainly used in the period 2018 - 2020 and proposes solutions until 2025.

- Regarding content: The research content focuses on district-level state budget collection management, including: Revenue estimate preparation; Revenue estimate implementation; Revenue settlement; Inspection, examination, supervision, and handling of violations of state budget collection.

5. Research methods

5.2. Data collection method

5.2.1. Secondary data collection

Secondary data is available data published to serve the research content objectives of the thesis.

Secondary data is collected by the author from sources:

- Relevant documents of the People's Council, People's Committee, State Treasury, Tax Department, Statistics Department... of Cau Giay district such as: Socio-economic report for the years 2018 - 2020; Master plan for socio-economic development of Cau Giay district to 2020 with orientation to 2025, report on the district's budget revenue and expenditure over the years


2018 - 2020, ... These documents are used in chapter 2 - Analysis of the current status of state budget collection management in Cau Giay district.

- Information related to the topic in reports, magazines, websites of the Ministry of Industry and Trade, the Ministry of Finance, the General Statistics Office, the electronic information portal of Cau Giay district, of Hanoi city, and of the University of Commerce. Serving chapter 1 - Theoretical basis of state budget revenue management.

- In addition, the author collected data sources directly or indirectly through recording methods, field research, accessing websites, studying articles, magazines, and scientific research works related to the topic.

5.2.2. Primary data collection methods

The primary data collection method is the method used to collect additional data for comments and assessments of the current state of state budget collection management in Cau Giay district. The survey will be conducted using a questionnaire that is sent directly to the subjects or sent via email, Zalo... to collect information on state budget collection management in Cau Giay district.

Investigation subjects : civil servants and public employees at state budget revenue management units such as the Department of Finance and Planning, District People's Committee, Ward People's Committee, Tax Department..., in Cau Giay District.

Sample size : Sample size is determined by the formula n= 5*m

In which: m is the number of questions in the questionnaire n is the total number of votes

According to the thesis survey form, the survey content has a total of 5 questions, so m = 5 and n = 25.

Based on the research of Hair, Anderson, Tatham and black, 1998; Cormey, 1973; Roger, 2006 on the basic theory of statistics, to ensure the law of large numbers, it is necessary to ensure the minimum number of valid ballots of 30 ballots. However, to ensure reliability and representativeness, the author conducted a survey of 50 ballots.

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