công trình nghiên cứu tham gia cuộc thi sinh viên nghiên cứu khóa học FTU 2013 hy vong tài liệu này sẽ hữu ích cho các bạn
B O I H C NGO -o0o - Cu c thi u khoa h i h c Ngo : KINH NGHI M GI M B I THU NH P C C CHO VI T NAM i, 05 NG C i M CL C DANH M C T VI T T T iii DANH M C B NG BI L iv U NV B GI M B I THU NH P b i thu nh p m ng 10 b 1.2 M i quan h gi a b i thu nh p 13 ng thu nh n kinh t .15 1.2.1 M i quan h gi a b n kinh t .15 1.2.2 M i quan h gi a b .17 gi m b i thu nh p 18 KINH NGHI M GI M B PH I THU NH P C 2.1 Gi i thi C 21 c 21 2.1 21 2.1 i 22 2.1.3 Kinh t 24 2.2 Th c tr ng b 2.3 i thu nh p t i thu nh p 2.4 c 25 c 31 c 35 2.4 i thu nh p 35 2.4 ng 42 2.4 i 47 2.4.4 .53 ii 2.5 c 58 2.5 c 58 2.5.2 M t s t n t i 60 C KINH NGHI M CHO VI T NAM TRONG GI M B I THU NH P .62 3.1 Gi i thi u v Vi t Nam 62 u ki n t 62 62 63 3.2 Th c tr ng b i thu nh p c a Vi t Nam 64 3.2.1 Th c tr ng 64 3.2.2 H qu 67 .68 3.2.4 M t s m gi m b i thu nh ng t i Vi t Nam .70 iv Vi t Nam vi c gi m b ng i thu nh p 71 c cho Vi t Nam t kinh nghi m c c .75 i thu nh p t Nam .75 3.3.2 Kh 3.4 M t s nd t Nam 77 xu t nh m gi m b ng qu i thu nh p t i Vi t Nam 78 v ng 79 ng cho t t c m c thi u s i .80 u th i 81 i quy i 82 K T LU N 84 PH L C 87 DANH M U THAM KH O .89 iii DANH M C T VI T T T Danh m c t vi t t t ti ng Vi t T vi t t t T B ng HQ c VN Vi t Nam Danh m c t vi t t t ti ng Anh T vi t t t T ti ng Anh APEC Asia-Pacific Economic Cooperation CIA T ti ng Vi t Di - Central Intelligence Agency (Hoa K ) GDP Gross Domestic Product T ng S n ph m qu c n i HDI Human Development Index Ch s IMF International Monetary Fund Qu Ti n t Qu c t KNHC Korea National Housing Corporation Korean won T Organization for Economic Cooperation and Development United Nations Development Programme T ch c H Kinh t World Trade Organization T ch KRW OECD UNDP WTO i t tri c c n H p Qu c i Th gi i iv DANH M C B NG BI Danh m c b ng bi u STT ng bi u Trang 23 B ng 2.1 B ng 2.2 Kho s Gini B ng 2.4 M c c a nh B ng 2.5 T l 31 i nh n tr c p ng s c kh e c a nh B ng 2.3 m ts 33 i nh n tr c p 33 y ud 34 c B ng 2.6 Chu n 1988 2007 39 B ng 2.7 Chi 54 Danh m STT Trang t Nh t B n 1961 ng GDP c 2011 c i (th c t n 1961 , c, 26 28 2012 H s Gini c n 1965 T l 2001 - 2011 l nam gi n 1990 - 2010 2010 29 n n 42 c, giai 46 55 2000 c, h 2.7 57 n 1960-2010 2.8 58 L I U p thi t c n kinh t l n th 13 th gi i (x p h t qu n v i thu nh p cao i n n kinh t th c c a Di APEC), T ch c i th gi i (WTO), T ch c H n kinh t n Kinh t (OECD), n (G-20 t nh ng nhanh nh t th gi i t c u nh n ti p t n cu i nh ng ng nhanh th t ng th n k c u th nb n v n th i gian r t ng chi cn t th gi i, thu nh p i nhi tt (CIA, 2013) T m t qu nghi t qu c c nh tranh r nghi ng qu c t v i nhi u m cao n i ti p th gi i Kinh t ng nhanh gi m b ng, gi c t k t h p t t gi n kinh t i thi i M c s ng t nhi u Ch qua: m thu nh p c ng c a b i m c th p so v i nhi s s m cr 12, HDI c n 0,909, x p th gi i (UNDP, 2013)) ch ng t c vi mb ng kinh t c u Vi ng c a nhi c bi t, gi m b nh i thu nh ng nh i b t nh t c t t m i c nh ng ti n b n kinh t i thu nh p v pt i r ng kho p gi a u nh b i thu nh p c Vi t Nam nh quy m tg im ng t i m nb nv nh ch u m gi m b nh p c i thu c cho Vi u khoa h c c T ng quan v B u ng i thu nh c a nhi u n kinh t nh tri n b n v ng t i m ng cu c s nhi t gi i v b nh i thu n kinh t (Simon Kuznets, 1955) (Baindu Banya, 1995) Income Inequality in Developing Countries Inequality and Unsustainable Growth: Two Sides of the Same Coin? (Andrew G Berg and Jonathan D Ostry, 2008) m i quan h qua l i gi kinh t i thu nh p Nhi t kinh t ng t ng c, m ng kinh t s i thu nh ng s u ki n kinh t B ic a i thu nh p c bi t tr m tr ng tr ng r n vi l n kinh t c tt c ct r t cao m b ng kinh t i thu nh p th p Nh m u kinh nghi t nhi Globalization and Income Inequality in Korea: An Overview 2001) The Dynamics of Income Inequality in Korea (Kang Seoghoon, (Kim Jongsung, 2011), Growth Policy and Inequality in Developing Asia: Lesson from Korea Hyun-Hoon, 2012) u ch c gi m b i thu nh p c c (Lee ng tl nt c T i Vi t Nam, v b i thu nh uv v ng Vi t Nam: Vi t Nam ut v (Nicholas Minot, , thu nh Vi t Nam (Tr n Th i t ng kinh t c nhi m i thu nh p v Vi t Nam Vi nhi u nh ng kinh nghi ng v Qu nh kinh t - t c n thi t i am n kinh t uc ng ti ng Vi t v mb i thu nh p c nd ng h p c a Vi t Nam M u u th c tr ng b ng kinh t c T nh m gi m b i thu nh c ch c i thu nh p ng c tr ng b t ts i thu nh p t i Vi t Nam, xu t nh m c i thi ng b ph i thu nh p t i Vi t Nam u - u: Th c tr ng b i thu nh p c d ng nh m gi m b i thu nh p - Ph m vi u: V m u th c tr ng t n v v c tr ng c cv i m ts V m t th i gian: t d ng nhi (th m sau chi i) u u ch y u s d c c p ts t ng h K t c u c im t lu nv b ck tc mb ng i thu nh p Kinh nghi m gi m b i thu nh p c a c c kinh nghi m cho Vi t Nam vi c gi m b i thu nh p NV B GI M B 1.1 I THU NH P b 1.1.1 i thu nh p m 1.1.1.1 i thu nh p i s n xu i kinh t chung nh t c t nh ng ph i V y, c hi u t s n xu ngu n l n xu s n ph ph i s n ph m t qu s n xu n xu i thu nh p i (Samuelson & Nordhaus, 2004) t b ph n c i, g n li n v i s c bi u hi c, i theo p Trong ph m vi i thu nh p p qu c (Sullivan & Sheffrin, 2003) Trong m t n n kinh t th nh ng ngu ng thu c quy su t, ti nh b i i nhu n l c i thu nh p h n xu t ba m t c a quan h s n xu t, ng tr c ti nl ng kinh t t nt v nc 1.1.1.2 i thu nh p v ng kinh t mb gb i i thu nh p Trong kinh t h c, ng ng kinh t ) x ng s ng th i, ng l c a n t c i nh i kh l c m c thu nh s ng ur i 78 n kinh t b chi u ct m t kinh t v qu , kinh t c ng c kh ng ho ng ti n t c gia s um ts u m ng c Qu c ng nh phong ki l c ng c Vi o i i phong ki m nam gi c t n i i Vi c h c h mt vi cc ng m u ch nh, c n pv i i ch ch i nh c th m ch qu 3.4 M t s t ch vi xu t nh m gi m b i thu nh p t i Vi t Nam Kinh nghi m c c th i k nk t thi t ph i b ng l cao c p cho r ng ng nc am t ng v i gian t i Vi t Nam c nh kinh t ml cl mb ng b n v ng ng thu nh p ki u ng Do v y, c n ph gi m nh ng b ch nh ng b y, cl i World Bank (2012) cho gi nh , c n ph c th c hi ng, hi u qu Vi t Nam ng hi n t ng gi ng gi s x h n ri ng ch ng t i vi i l i thu nh p 79 ac r ng kh th p c n cho nh nl iy u t nh p T nh ts 3.4.1 ng qu v ng c c n c i thi n h th Nam, th xu t v ng thu nh p Vi t ch t ng thu nh h th cung c p m t ngu n cho ho th c hi ng kinh t ib n n kinh t th ng s c quan tr i c ph i bi t t n d ng m t m nh c gi u ti t n s n xu ng kinh t c ph i k t h p s d ho th u qu t, quy ho ch, k c m nh c a khu v c kinh t th t b i c th ng nh kh c ph c nh ng y kinh t ov l ng b n v ng, b o a m i t ng l Vi t Nam c n ph i c h n, thu nh n n n kinh t ng ph i v i ti p c n ngu n l ng thi n m gi nghi ng vi c ti p c n d ng ngu n l ti p c d ng kh ng ngu n l c r t l m, th c hi n t t nh v gi mb n kinh t , c n s m kh c ph c t l ng th u qu ct t qu ho p nh t so v u ch nh quy t li u hi th kinh t ho c bi s m t o s ng s n xu t kinh doanh i ng th c s 80 cc nb ov m b o cho m vi c s d t t nh ng quy c thi t l cs thu nh i can thi tha i k t qu i cc ng b h n ch n t nh ng ho i t s n xu t kinh c hi n b t bu c vi i v n, thu i thu th a k , thu c; i gian t i 3.4.2 d ng cho t t c m Vi c th c hi ng th i t m r ng s l a ch c, i vi tr c i is c cho t t c m ng t i m i mi c Vi t m b o thu nh p c thu nh i n gi m nhanh t l h n a khu v ng, t o vi u r ng s tham gia c ng ph i v mb ng cao, nh, v a ph nr t ng kinh t , c n ki t ch nx mb i, nm u gi i quy gi tr s d ng nhi p v nh m m n doanh nghi cung c a ch n ngh n xu t 81 3.4.3 c thi u s u th i C c ph u th h t c khuy ng l i t ng kinh th c hi t ng ph c v s n xu h t ng, khuy u th ti ct iv C s n ph m ng l p k ho t n kinh t , gi m o vi ng linh u th t nh ng t ng Trong th i gian t n ti p t c bi ng c i b ph y Vi t Nam, ng t i m ng nhi u ngu n l sinh s ng, cho nh c, cho nh ng d ch v d ng Khu v h t n ph m p Nh ng bi m vi p h th ng giao l c, b o qu n, ch bi n sau thu ho th ng r ng l k t n i khu v i c c n ph i khuy nghi p, d ch v p nh a t c n c i thi uh ng l ng hi u qu c mb cc n vi t ch t ki h tr song v c hi n tr ng Song t u ki n s d ng tr v v n, c pc nv 82 v n hi u qu c ng s d ng v t h th ng b o tr i ti n b i thu nh p th ov cv nh ng k t qu c bi u, s c kh n kinh t i quy t th c hi n ti n b , i, c ng hi u qu kinh t n c thi u s nh m t u ki n, s m gi m kho v t h u so ng th i, ph i th c hi gi c thi u s i y u th s c s ng chung c a c n chung c 3.4.4 i quy t c n ng c v i mb c chia s b c tr ng y c as n c, y t i an sinh i iv iv m b o cho t t c m c nv p ng V i c n tu c ng h c sinh p th i gian t i s t th ng ch c- nk i th ng i ch u s oc ng t i ho i ng d y ngh ng nhu c u c mb c i chuy ki n th i vi iv iv y t , h th ng y t v a ph i s u gia t thu nh p i tb yt c ph t cho vi c cung c n thi c 83 nh vi u ti t b i c hi p h i ngh nghi p Cung c ng d b t n m c a n n kinh t b om c chia s s n tr u ki n c n thi c ng th nv b o hi m cho nh m p cho cc nc c b ng thu nh p t thu ng s n, ch Th c t , m i quan h gi nk iv mb ng c c bi C c n p Vi t c i thi n thu nh ph bi Vi t n ph m c Do v c n ph i th c hi n nh ng h n ch nh ng m nh ng r i ro Vi t Nam c n ph d ch v i nh n r ng v n o v nh ng nh ng h n ch ti p c n h kh cc n t cao m th c ch ng s d nv chu t, ch p nh n ch u c nh l t l i, m t v t ty ud nt is h uh s m t tinh th xu t hi n khu v ng cho nh ng m t cu c s ng ch p nh nh t t v m t th ch t Do mb o c n t o cho h c i 84 K T LU N 85 M vai 86 - 87 PH L C B ng 1: B I THU NH P C C TRONG OECD (x p h ng t b ng th p nh nb ng cao nh t, ngu n: OECD) (P90/P10) Anh Australia Ba Lan B Canada Czech Hungary Iceland Ireland Italy Luxembourg Mexico Na Uy 0,34 0,27 0,30 0,37 0,27 0,42 0,32 0,27 0,23 0,30 0,27 0,31 0,32 0,38 0,29 0,28 0,33 0,35 0,26 0,47 0,28 23 16 26 28 18 15 17 21 27 14 12 22 25 30 11 4,21 3,27 3,95 5,63 3,43 6,05 4,12 3,20 2,72 3,98 3,23 4,73 4,39 5,91 3,36 3,10 4,41 4,31 3,25 8,53 2,83 18 10 15 26 14 28 17 16 24 21 27 12 22 20 30 (P90/P10) 0,34 0,26 0,34 0,31 0,26 0,35 0,32 0,26 0,25 0,30 0,29 0,32 0,31 0,38 0,27 0,30 0,29 0,34 0,29 0,48 0,25 26 24 18 27 21 14 13 19 17 28 15 12 25 10 30 s 4,6 3,2 4,5 4,0 3,3 4,9 4,2 2,9 2,8 3,5 3,3 4,8 4,0 5,9 3,1 3,2 3,7 4,3 3,4 9,7 3,0 24 22 17 10 26 20 14 11 25 18 28 16 21 12 30 88 New Zealand Slovak OECD 0,34 0,32 0,27 0,28 0,27 0,32 0,43 0,23 0,28 0,31 23 20 13 19 29 10 4,27 4,77 3,21 3,39 3,26 4,59 6,49 2,79 3,29 4,16 19 25 13 23 29 11 0,33 0,33 0,26 0,29 0,26 0,32 0,41 0,26 0,30 0,31 23 22 11 20 29 16 4,2 5,0 3,2 3,4 3,1 4,6 6,2 3,2 3,7 4,1 19 27 13 23 29 15 89 DANH M B U THAM KH O ng - i, 2011, v gi i, NXB nc o hi m th t nghi p Vi t Nam i, p.79 p qu c (UNDP), 2006 n Con i 2006 Fulbright, 2012 B n s.l.:s.n Ph ng, 2006, ng d Hu H ng, 2011, Thu thu nh m ts gi i T 7/7/2012 ,B ng thu nh , n.d c a i, Th b ng Vi ng bi i , s.l., s.n Tr n Th , i thu nh , Vi t Nam, i i kh ng ho ng, ph H 008 10 ,B ng kinh t , Di 11 Nicholas Minot; Bob B Vi , ut v Qu c t ng , Vi c n 12 , Chu n n ch HCM, s.l., T ng c c & K ho 13 H H tr c, T 21/12/2012 14 Vietnamnews, 2012, ng cho t t c m h u, s.l., UNDP ng y u 90 T 15 ADB 2012, Asian Development Outlook, s.l.: s.n 16 OECD 2011, FDI, Human Capital and Education in Developing Countries Technical Meeting, Globalization and Income Inequality in Korea: An Overview 17 UNDP 2013, The Human Development Report 18 World Bank 1993, The East Asian Miracle, Oxford : Oxford University Press 19 World Bank 2004, Republic of Korea: For Decades of Equitable Growth , Working Paper, No 30781 20 World Bank, 2012, Vietnam Poverty Accessment, s.l.: s.n 21 Ahn, K 1997, Trends in and Determinants of Income Distribution in Korea, Journal of Economuc Development, 22(2), PP.27-56 22 A.J Culyer 1995 Need: The Idea Won't Do But We Still Need It, Social Science and Medicine, 40(6), pp 727 730 23 Andrew G Berg and Jonathan D Ostry, 2008 Inequality and Unsustainable Growth: Two Sides of the Same Coin? IMF 24 Banya, B 1995, Income Inequality in Developing Countries, Illinois Wesleyan University 25 Cohen, Lawrence E.; Kluegel, James R.; Land, Kenneth C 1981, Social Inequality and Predatory Criminal Victimization: An Exposition and Test of a Formal Theory, American Sociological Review 26 Gini, C 1912, Ital (Variability and Mutability), C Cuppini, Bologna, 156 pages Reprinted in Memorie di metodologica statistica (Ed Pizetti E, Salvemini, T) Rome: Libreria Eredi Virgilio Veschi 1955 27 Gini, C 1909, Concentration and dependency ratios (in Italian), English translation in Rivista di Politica Economica, 87 (1997), 769 789 28 Harry Jones 2009, Equity in development: Why it is important and how to achieve it London, Overseas Development Institute 29 Hyun-HoonLee 2012, Growth Policy and Inequality in Developing Asia: Lesson from Korea, ERIA Discussion Paper Series 91 30 In-soo Nam 2013, Poverty Creeps Up on Elderly in South Korea, The Wall Street Journal, 27 February 31 Jones, R.S and M Tsutsumi 2009, Sustaining Growth in Korea by Reforming the Labour Market and Improving the Education System, OECD Economics Department Working Papers, No.672 32 Kuznets Simon 1955, Economic Growth and Income Inequality, American Economic Review 45 (March): 28 33 Kate Bird 2009, Building a fair future: why equity matters London, Overseas Development Institute 34 KOTEC 2012, ,T /12/2012 35 Kim K.-o 2007, Inclusive Education in Korea, Country paper for the Regional Preparatory Workshop on Inclusive Education, UNESCO 36 Kim, J 2011, The Dynamics of Income Inequality in Korea USA: Bryant University 37 Kang, Seoghoon 2001, Globalization and Income Inequality in Korea: An Overview, in a Technical Meeting on FDI, Human Capital and Education in Developing Countries, OECD 38 Lorenz, M O.1905, Methods of measuring the concentration of wealth, Publications of the American Statistical Association (Publications of the American Statistical Association, Vol 9, No 70) 39 Mill, John Stuart 1906, Utilitarianism, Chicago, IL: University of Chicago Press 40 Nahm, J 2007, Shrinking Middle Class and Changing Income Distribution of Korea: 1995-2005, Seoul, Korea, Sogang University 41 Paul A Samuelson and William D Nordhaus 2004, Glossary of Term , Economics, 18th ed 42 Pickett and Wilkinson 2011, The Spirit Level: Why More Equal Societies Almost Always Do Better 43 Ryu Jeong, n.d., Report on Economic, Social & Cultural Rights in Korea 44 Sullivan, Arthur; Steven M Sheffrin 2003, Economics: Principles in action, Upper Saddle River, New Jersey 07458: Pearson Prentice Hall p 348.ISBN0-13-063085-3 92 45 Sommerfeld, Ray M., Silvia A Madeo, Kenneth E Anderson, Betty R Jackson 1992, Concepts of Taxation, Dryden Press: Fort Worth, TX 46 Wilkinson, Richard & Pickett, Kate 2009, The Spirit Level: Why More Equal Societies Almost Always Do Better Allen Lane p 352 Website Centre Intelligence Agency 2013, The World Factbook, x < https://www.cia.gov/library/publications/the-world-factbook/geos/ks.html> < https://www.cia.gov/library/publications/the-world-factbook/geos/vm.html> Barro, R and J W Lee, Educational Attainment Dataset, x < www.barrolee.com > Internation Monetary Fund, 2013, Data and Statistics, < http://www.imf.org/external/data.htm > Organization for Co-operation and Development, 2013, OECD Stat Extracts, < http://stats.oecd.org/ > Statistic Korea, 2013, Korean Statistical Information Service, 30/4/2013 < http://kosis.kr/eng/> T ng c c Th , 2013, < http://www.gso.gov.vn/default.aspx?tabid=217> 2013, < http://cks.inas.gov.vn/?do=cat&category=lich-su> World Bank, 2013, World Development Indicatiors, < http://data.worldbank.org/country/korea-republic> 1/5/2013 ... t Thu thu nh p Thu nh u thu bao g m thu 36 nh c bi t Thu nh p ch u thu thu nh nh ng lo i thu ch y u sau: thu nh p t nh p t ng, thu nh p t kinh doanh, thu ng s n, thu nh p t p t vi c nh n gi thu. .. i thu nh p i thu nh d chuy n d ch thu nh p gi ng c thu nh p gi y ng hi n hay t tr c c thu nh i 2.4.1.1 Thu thu nh Thu thu nh c thu tr p th c nh n c a c t ng l n ng Lu t Thu thu nh 1948 Lu t Thu. .. gi m b i thu nh p c c (Lee ng tl nt c T i Vi t Nam, v b i thu nh uv v ng Vi t Nam: Vi t Nam ut v (Nicholas Minot, , thu nh Vi t Nam (Tr n Th i t ng kinh t c nhi m i thu nh p v Vi t Nam Vi nhi