THE FISCAL SYSTEM OF WARTIME VIETNAM

Abstract

The study gives an overview of South Vietnam's 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 Vietnam's 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.

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Document Details

Document Type
Technical Report
Publication Date
Feb 01, 1969
Accession Number
AD0692611

Entities

People

  • Douglas C. Dacy

Organizations

  • Institute for Defense Analyses

Tags

Communities of Interest

  • Energy and Power Technologies
  • Human Systems

DTIC Thesaurus Topics

  • Accounting
  • Business Administration
  • Commerce
  • Employment
  • Financial Management
  • Foreign Aid
  • Governments
  • Insensitive Explosives
  • International Trade
  • Law
  • Military Budgets
  • Money
  • Motor Vehicles
  • National Governments
  • Second World War
  • Taxes
  • United States

Readers

  • Economics
  • Public Financial Management and Budgeting
  • Systems Analysis and Design