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Although public finance is a pretty common term in the industrialized countries but only really appear in Vietnam more than 20 years now. Previously, economic planning in focus, the forms of collective ownership and State ownership to occupy dominant position, State spanning almost the entire socio-economic space. The State take care of most personnel life, from birth to death through the distribution systems of stamps and rates by State regulations, from eating, wearing, in sickness, travel, ... In that context, State financial means
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