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Vocabulary Chương 9 Tài chính công đương đại – Số hóa – Minh bạch – Bền…
Vocabulary Chương 9 Tài chính công đương đại – Số hóa – Minh bạch – Bền vững
BASIC PUBLIC FINANCE (Tài chính công cơ bản)
Externalities – Ngoại ứng
Side effects of economic activities that affect others.
Example: Factory pollution → negative externality Vaccination → positive externality
Redistribution – Phân phối lại
Government policy to reduce income inequality.
Example: Progressive taxes and welfare payments.
Public goods – Hàng hóa công
Goods that everyone can use and no one can be excluded from.
Example: National defense, street lighting.
Market failure – Thất bại thị trường
When the free market does not allocate resources efficiently.
Example: No private company wants to build street lights because they cannot charge everyone.
Public sector – Khu vực công
Example: Public schools, public hospitals, ministries.
The part of the economy controlled by the government.
Public finance – Tài chính công
Example: The government collects taxes to build hospitals.
The study of how the government collects and spends money.
PFM & DIGITALIZATION (Hệ thống quản lý tài chính công & số hóa)
Big Data - Dữ liệu lớn
Large amounts of data used for analysis.
Artificial Intelligence (AI) - Trí tuệ nhân tạo
Computer systems that simulate human intelligence.
Digital transformation - Chuyển đổi số
Using digital technology in government operations.
Blockchain - Công nghệ chuỗi khối
A decentralized digital ledger system.
Accountability - Trách nhiệm giải trình
Government responsibility to explain and justify actions.
Open data - Dữ liệu công khai
Publicly accessible government data.
Transparency - Minh bạch
Open and clear financial information.
Financial inclusion - Tài chính bao trùm
Ensuring everyone can access financial services.
Fiscal discipline - Kỷ luật tài khóa (không chi tiêu bừa bãi).
Controlling government spending responsibly.
e-Tax - Thuế điện tử
Electronic tax system.
Public Financial Management (PFM) - Hệ thống quản lý tài chíng công
The system for managing public funds (budgeting, spending, auditing).
BUDGET (Ngân sách)
Budget surplus – Thặng dư
When revenue is greater than spending.
Cyclical deficit – Thâm hụt chu kỳ
A deficit caused by economic recession.
Example: During recession, tax revenue falls and welfare spending rises.
Budget deficit – Thâm hụt
When government spending is greater than revenue.
Example: Revenue = $100, Spending = $120 → $20 deficit.
Structural deficit – Thâm hụt cơ cấu
A long-term deficit caused by permanent government policies (even when the economy is strong).
Fiscal year – Năm tài khóa
The official 12-month accounting period of the government.
Public debt – Nợ công
The total amount of money the government owes.
State budget – Ngân sách nhà nước
The government’s financial plan for one year (revenues and expenditures).
FISCAL POLICY (Chính sách tài khoản)
Aggregate expenditure (AE) - Tổng
Total spending:
AE = C + I + G + (X – M)
Disposable income (YD) - Thu nhập sau khi trừ thuế
Income after taxes.
Aggregate demand (AD) – Tổng cầu
Total demand for goods and services in an economy.
Marginal Propensity to Consume (MPC) - Xu hướng tiêu dùng cận biên
The fraction of additional income that people spend.
Example: If you receive $100 and spend $80 → MPC = 0.8
Contractionary policy – Chính sách thu hẹp
Reducing spending or increasing taxes to control inflation.
Multiplier – Số nhân
The idea that one dollar of spending creates more than one dollar of total income.
Expansionary policy – Chính sách mở rộng
Increasing spending or cutting taxes to stimulate the economy.
Crowding-out effect – Hiệu ứng chèn lấn
When government borrowing increases interest rates and reduces private investment.
Fiscal policy - Chính sách tài
Government use of taxation and spending to influence the economy.
Automatic stabilizers – Bộ ổn định tự động
Mechanisms that reduce economic fluctuations automatically.
Example: Unemployment benefits increase during recession.
GOVERNMENT REVENUE (Tổng thu của chính phủ)
PIT – Thuế thu nhập cá nhân
Personal Income Tax
Tax on individuals’ income.
CIT – Thuế thu nhập doanh nghiệp
Corporate Income Tax
Tax on company profits.
VAT – Thuế giá trị gia tăng
Value Added Tax
A tax added to the price of goods (e.g., 10%).
Fees and charges – Phí và lệ phí
Example: Passport fee.
Payments for specific public services.
Indirect tax – Thuế gián thu
Tax included in the price of goods and services.
Example: VAT.
Government borrowing – Chính phủ vay nợ
When the government borrows money to finance deficits.
Direct tax – Thuế trực thu
Tax paid directly to the government based on income or profit.
Example: Income tax.
Treasury bills – Tín phiếu kho bạc
Short-term government debt (less than 1 year).
Taxation -Hệ thống thu thuế.
The system of collecting taxes.
Government bonds – Trái phiếu chính phủ
Medium or long-term government debt.
Government revenue -Tổng thu của Chính phủ.
All income collected by the government.
ODA
Official Development Assistance
Concessional loans or grants from foreign governments or international organizations.
GOVERNMENT EXPENDITURE (Chi tiêu của chính phủ)
Current expenditure – Chi thường xuyên
Regular spending to maintain government operations.
Example: Salaries of public employees.
Debt repayment – Trả nợ gốc
Paying back the principal of loans.
Capital expenditure – Chi đầu tư
Spending on long-term investments.
Example: Building highways.
Interest payment – Trả lãi vay
Paying interest on borrowed money.
SUSTAINABILITY (Bền vững)
Green budget - Ngân sách ưu tiên môi trường
Budget policies that support environmental protection.
Environmental, Social, Governance (ESG) - Tiêu chuẩn môi trường – xã hội – quản trị.
Environmental, Social, and Governance standards.
Sustainable Development Goals (SDGs) - Các mục tiêu phát triển bền vững
17 global goals set by the United Nations.
Climate finance - Tài chính cho biến đổi khí
Funding for climate change mitigation and adaptation.
Sustainable development - Phát triển bền
Development that meets present needs without harming future generations.
Counter-cyclical policy - Chính sách nghịch chu kỳ
Policy that moves opposite to the business cycle
Recession → stimulate Boom → restrict