Accession Number:

AD0692611

Title:

THE FISCAL SYSTEM OF WARTIME VIETNAM

Descriptive Note:

Corporate Author:

INSTITUTE FOR DEFENSE ANALYSES ALEXANDRIA VA PROGRAM ANALYSIS DIV

Personal Author(s):

Report Date:

1969-02-01

Pagination or Media Count:

98.0

Abstract:

The study gives an overview of South Vietnams fiscal system from 1962 through 1967 and indicates some of the major fiscal problems of the Central Government. This study has both descriptive and analytical content. It is divided into two parts which reflect these separate intentions. Part I is a description of the total revenue system of South Vietnams Central Government. It includes discussions of domestic taxes, customs, administrative revenues, and foreign aid. A second major objective of this study is to make a case for what is known as the functional approach to public finance, and this is discussed in Part II. A third objective is to evaluate the revenue system in South Vietnam as of 1968. This requires comparing total revenues with total expenditures. Finally, a partial evaluation of the current tax system is given.

Subject Categories:

  • Administration and Management
  • Economics and Cost Analysis
  • Government and Political Science

Distribution Statement:

APPROVED FOR PUBLIC RELEASE