Public Financial Management: Towards Evidence-Based Public Administration Reform in Viet Nam, 1 April, 2009 Dr. Clay G. Wescott, Director, Asia-Pacific Governance Institute, Washington DC Nguyen Huu Hieu, Chief Operating Officer/Chief Technology Officer in StoxPlus, Ha Noi Vu Quynh Huong Deputy Chief, Public Finance Research Division, Institute of Financial Science, Ministry of Finance, Ha Noi.

1. Public Financial Management: Towards Evidence-Based Public Administration Reform in Viet Nam, 1 April, 2009 Dr. Clay G. Wescott, Director, Asia-Pacific Governance Institute, Washington DC Nguyen Huu Hieu, Chief Operating Officer/Chief Technology Officer in StoxPlus, Ha Noi Vu Quynh Huong Deputy Chief, Public Finance Research Division, Institute of Financial Science, Ministry of Finance, Ha Noi.

3. Vietnam ‘01 Philippines ‘01 Indonesia ‘01 Trends in size and cost of government employment in Viet Nam, Philippines and Indonesia, early 1990s and 2001

4. Trends in size and cost of government employment in Viet Nam, Philippines and Indonesia, 2001-2006.

5. International Comparison: 1/ Vietnam’s spending is not high relative to EU countries 1/ EU countries ’ spending needs to be adjusted for social benefits in order to compare with that of Vietnam.

6. Revenue: Very low PIT, heavy reliance on oil; successful reduction of reliance on trade Sources: MOF, and Fund Staff estimates

7. International comparison 1/ : Vietnam’s tax revenue is on the high side among Asian economies; strong VAT collection 1/ In Vietnam, 61 percent of the CIT is from crude oil exports.