Understanding Vietnam’s fiscal system presents notable challenges due to its complex structure and the limited availability of related research. Against this backdrop, the inaugural AMRO Country Fiscal Review (CFR) report on Vietnam provides a comprehensive review of the key fiscal institutions shaping Vietnam’s fiscal policymaking, supporting AMRO’s Vietnam country surveillance efforts in engaging effectively with the Vietnamese authorities and developing tailored fiscal policy recommendations. At the same time, this report is aimed at serving as a valuable primer for those who are interested in learning how Vietnam’s fiscal system is structured and implemented. The Vietnam CFR report, the first published report under the AMRO CFR series, will contribute to the broader cross-country analysis of fiscal institutions.

The AMRO Country Fiscal Review (CFR) is a new fiscal surveillance publication by AMRO to deepen the understanding of member economies’ fiscal institutions and identify potential fiscal issues to enhance its surveillance.