Date Received: 18-06-2014 / Date Accepted: 01-09-2014
Hoang Dieu, a rural commune located at the center of the Red River delta, was selected as a case study to examine impacts of changes in socio-economic factors on its budget. The results reveal that, during period from 2008 to 2013, the budget of the commune had considerably fluctuated not only in terms of budget amount but also in terms of budget structure. Expenditures for investment depended mostly on revenue from assigning use rights of residential land. We recommend that (1) declaration of commune budget to farmers should be promoted, (2) tax rate for non-agricultural land should be modified, and (3) fee for using public cropland land should be adjusted.
