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Summary of economics thesis financial solutions to promote sustainable tourism development in thanh hoa province

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MINISTRY OF EDUCATION AND TRAINING MINISTRY OF FINANCE ACADEMY OF FINANCE TRINH THI THUY FINANCIAL SOLUTIONS TO PROMOTE DEVELOPMENT SUSTAINABLE TOURISM IN THANH HOA PROVINCE Major Finance Banking Mã s[.]

MINISTRY OF EDUCATION AND TRAINING MINISTRY OF FINANCE ACADEMY OF FINANCE TRINH THI THUY FINANCIAL SOLUTIONS TO PROMOTE DEVELOPMENT SUSTAINABLE TOURISM IN THANH HOA PROVINCE Major: Finance - Banking Mã số: 9.34.02.01 SUMMARY OF ECONOMICS THESIS HA NOI – 2022 The thesis has completed at Academy of Finance Supervisors: Asso.Prof.Dr Nguyen Tien Thuan Dr Hoang Thi Minh Chau Reviewer 1: Reviewer 2: Reviewer 3: The thesis will be defended at the Council of thesis Academy level, meeting at the Academy of Finance At hour day month year 20 The dissertation can be found at the National Library and Library of Finance Academy INTRODUCTION The urgency of the thesis topic Thanh Hoa is a coastal province located in the North Central region of Vietnam, has a large economic area, has many favorable conditions for domestic and international tourism developement due to its convenient transportation system and diverse types of roads, North - South railway, to the international border gate with Social Republic of Lao, Tho Xuan Airport, Nghi Son deep-water port In recent years, the tourism industry has made strong development steps, making an important contribution to the socio-economic development of Thanh Hoa province In the period 2014 - 2020, tourism contributes 5.95% of the total product in the area, creates 24,120 jobs, contributes 2,684 billion VND and accounts for 2.76% of the total state budget revenue Thanh Hoa's tourism industry has achieved these important achievements because the central and local governments have attached great importance to investment in sustainable tourism development In which, the important solution applied by the government is the use of state financial solutions, typically state budget spending, tax incentives and state credit However, the use of the above-mentioned financial solutions has not really been effective, the tourism industry of the province has had growth and development, but that development is not really sustainable There are many reasons leading to the above phenomenon, but it can be seen that one of the important reasons is that the use of state financial solutions is still inconsistent, there is a lack of investment capital of the state budget and the State's financial incentive mechanisms are not strong enough to attract other investment resources to the sustainable rural area of the province In light of that practice, research to improve financial solutions to promote sustainable Thanh Hoa provincial rural development is an urgent requirement For the above reasons, phD students have chosen the topic "Financial solutions to promote sustainable tourism development in Thanh Hoa province" as the research topic for their PhD thesis Overview of research works related to the thesis topic 2.1 Research works on sustainable tourism development 2.2 Research on financial solutions to promote sustainable tourism development 2.3 General assessment of the research situation and the problems posed to the thesis topic Through the system of researched works, there has been no research on financial solutions to promote sustainable tourism development in Thanh Hoa province, so the author has chosen the topic: Financial solutions to promote sustainable tourism development in Thanh Hoa province as a research topic Objectives and research tasks of the topic The objectives of the thesis research is to propose views, solutions and recommendations to complete financial solutions to promote sustainable tourism development in Thanh Hoa province with scientific arguments in theory and practice, with high feasibility 2 The research tasks of the thesis are: In order to realize the research objectives, the topic sets out the following main research tasks: Firstly, systematizing, clarifying and supplementing some basic theoretical issues on tourism, sustainable tourism development and financial solutions to promote sustainable tourism development Summarizing experience of using financial solutions to promote sustainable tourism development of some localities in Vietnam, thereby drawing lessons learned for Thanh Hoa province Secondly, analyzing and evaluating the current state of financial solutions to promote sustainable tourism development in Thanh Hoa province in the period of 2014 - 2020, namely assessing the use of state budget, tax and state credit solutions for the main factors that create favorable conditions and bases to promote sustainable tourism development, results achieved, limitations and causes of those limitations Thirdly, developing perspectives, proposing solutions and recommendations to relevant agencies and completing financial solutions to promote sustainable tourism development in Thanh Hoa province in the coming time Subjects, scope of study The research subjects of the thesis are theoretical and practical issues of financial solutions aimed at promoting sustainable tourism development Scope of study: Scope of research content: The thesis focuses on researching financial solutions from the State, namely state budget expenditures, taxes and State credits for the main factors that create favorable conditions and facilities for promoting sustainable tourism development, including: (i) Financial solutions for tourism infrastructure; (ii) Financial solutions for tourism human resource training; (iii) Financial solutions for tourism propagation, promotion and promotion; (iv) Financial solutions for tourism products Range of space and time: Research thesis in Thanh Hoa province, the current situation of financial solutions from the State for factors creating favorable conditions and foundations for sustainable tourism development studied in the period of 2014 2020 and the objectives, views, orientations and proposals for solutions to complete financial solutions to promote sustainable tourism development in the province Thanh Hoa applies to 2025, with a vision to 2030 Research methods The scientific research methodology used to study the thesis is dialectical materialistic methods, historical materialism Specific scientific research methods such as statistics, analytical comparisons, induction methods, interpretations, survey methods by questionnaire, consultation with experts in fields related to the topic of the thesis to shed light on the research problem New contributions of the thesis In terms of Theory Firstly, the thesis has added, clarified theoretical problems of sustainable tourism development in the following aspects: The concept of sustainable tourism development; role; the criteria for evaluating sustainable tourism development and the factors that create favorable conditions and facilities to promote sustainable tourism development Secondly, the thesis has contributed to build and complete concept and mechanism of impact of financial solutions from the State to promote sustainable tourism development, emphasizing the solution of state budget expenditure, tax and State credit for factors that create favorable conditions and bases to promote sustainable tourism development such as: financial solutions for tourism infrastructure; training of tourism human resources; propagating, promoting and promoting tourism and developing tourism products Thirdly, the thesis has developed criteria for assessing the integrated impact of financial solutions and factors affecting use of financial solutions to promote sustainable tourism development In term of practical Firstly, the thesis has summarized experience of financial solutions for sustainable tourism development in some localities that have had successes in using financial solutions to promote sustainable tourism development and have similarities in tourism resources and climate compared to Thanh Hoa province From there, drawing experience that can be referenced and applied to Thanh Hoa province Secondly, the thesis has analyzed natural, socio-economic characteristics that affect sustainable tourism development of Thanh Hoa province and has analyzed the current situation of tourism development in Thanh Hoa province in the period of 2014 - 2020 Thirdly, the thesis has synthesized, analyzed and evaluated the current situation of using financial solutions to promote tourism development in Thanh Hoa province in the period of 2014 - 2020, pointing out the results achieved, limitations and causes of such limitations Fourly, the thesis has researched deedly proposals to complete financial solutions for main factors that create conditions and bases for promoting sustainability and proposing and recommending to relevant agencies to complete financial solutions to promote sustainable tourism development in Thanh Hoa province The structure of the thesis In addition to the introduction, conclusions, the catalog of scientific research works of author has published, the catalog of references and appendices, the thesis has a structure of chapters: Chapter Basic theory and experience of some localities on financial solutions for sustainable tourism development Chapter Current situation of financial solutions for sustainable tourism development in Thanh Hoa province Chapter Completing financial solutions to promote sustainable tourism development in Thanh Hoa province 4 Chapter BASIC THEORY AND EXPERIENCE OF SOME LOCALITIES ON FINANCIAL SOLUTIONS FOR SUSTAINABLE TOURISM DEVELOPMENT 1.1 SUSTAINABLE TOURISM DEVELOPMENT 1.1.1 Tourism and tourism products "Tourism is an economic sector that includes the activities of organizing tour guiding, producing and exchanging goods and services of tourism business establishments and local communities, in order to meet the needs of travel, accommodation, dining, sightseeing, entertainment, learning and other needs of tourists Such activities must bring practical economic, political and social benefits to localities, tourism countries, tourism business establishments and local communities" Tourism products are a complex whole created from many factors of which there are basic elements: Tourism resources; Tourism material and technical base; tourism human resources 1.1.2 Sustainable tourism development 1.1.2.1 The concept of sustainable tourism development "Sustainable tourism development is the development of tourism that simultaneously meets the requirements of sustainable economic growth; to well implement social justice and pay attention to the protection of tourism resources, ensure the harmonious development of the interests of the subjects involved in tourism activities in accordance with the State orientation, without harming the ability to meet the demand for tourism in the future" 1.1.2.2 Contents on sustainable tourism development 1.1.3 The role of sustainable tourism development Firstly, sustainable tourism development makes an important contribution to local and national economic development Secondly, sustainable tourism development plays an active role in the realization of the goals of socio-political stability and increasing social progress, preserving and honoring the traditional cultural values of the locality Thirdly, sustainable tourism development creates conditions and contributes positively to the protection of the environment and tourism resources Fourthly, sustainable tourism development contributes to improving the capacity of international integration for localities and countries 1.1.4 Criteria for evaluating sustainable tourism development 1.1.4.1 Economic criteria 1.1.4.2 Social criteria 1.1.4.3 Environmental criteria 1.1.5 Factors promoting sustainable tourism development 1.1.5.1 Tourism infrastructure Infrastructure includes roads, railway stations, airports, harbors, railways, communication systems, water supply and drainage systems, power networks, public toilets, systems of supporting works these factors are also considered as factors that ensure conditions for socio-economic development in general and the tourism industry in particular 1.1.5.2 Quality of tourism human resources The quality of the workforce is always an important factor of decisive significance, which will directly affect the quality of tourism products, the quality of services, and the final result is to affect business efficiency, to the growth of other indicators 1.1.5.3 Tourism propagation, promotion and promotion activities Propagating, promoting and promoting in any stage of development is always an important and necessary job This activity is important not only for the tourism industry alone, but for most other economic sectors in the national economy 1.1.5.4 Variety of tourism products Tourism products are collections of services on the basis of exploiting the value of tourism resources to satisfy the needs of tourists [74] Thus, with each different type of tourism resource, there will be potential to develop different types of tourism products Tourism resources are a condition, an important input factor for the formation of tourism products, and also a factor affecting sustainable tourism development 1.2 FINANCIAL DEVELOPMENT SOLUTIONS FOR SUSTAINABLE TOURISM 1.2.1 The concept and role of financial solutions for sustainable tourism development 1.2.1.1 The concept of financial solutions for sustainable tourism development ''Financial solutions to promote sustainable tourism development are the total ways and measures by which the State uses financial instruments in a reasonable and synchronous way to influence factors to create favorable conditions for promoting sustainable tourism development for a certain period of time" 1.2.1.2 The role of financial solutions for sustainable tourism development - The role of guiding the process of sustainable tourism development - The role of creating financial resources for the development of sustainable tourism - The role of improving the efficiency of business activities of tourism business establishments 1.2.2 Contents of financial solutions to promote sustainable tourism development 1.2.2.1 Impact mechanisms of financial solutions to promote sustainable tourism development a State Budget Expenditures State budget expenditure is the process of distribution and use of state budget funds in order to ensure the performance of state functions and tasks according to certain principles This is the process of redistribution of financial resources that have been focused on state budget funds and bringing them to their intended use Impact mechanism: State budget expenditures have an indirect impact on sustainable tourism development through investments in tourism infrastructure; training of tourism human resources; activities of propagating, promoting and promoting tourism and tourism products b Tax Taxation is a statutory form of mandatory State incentive, belonging to the category of distribution, aimed at concentrating a part of the income of natural and legal persons in the state budget to meet the spending needs of the State and serve the public interest [15] Impact mechanism: Direct impact of tax: is the impact of directly increasing or decreasing the income of tourist businesses as well as having strong impacts on tourism supply and demand; Indirect impact: Indirect impact on state budget expenditures, when tax revenues increase, will facilitate an increase in state budget expenditures, which in turn will be conditional on increasing state budget expenditures for factors promoting sustainable tourism development c State Credit State credit is the borrowing and lending relationship between the State and enterprises, individuals and social organizations performed by the State when performing its functions [41] Impact mechanism: The most obvious impact of state credit is to directly increase access to low-cost capital for tourism businesses, who are often in a state of lack of capital, this has very practical implications 1.2.2.2 Content of financial solutions for factors promoting sustainable tourism development a Financial solutions for tourism infrastructure development Firstly, state budget expenditures are a source of capital that plays a leading role in investing in building a synchronous and modern infrastructure system for sustainable tourism development Impact mechanism: State budget expenditures affecting sustainable tourism development through investment in the development of tourism infrastructure are made through development expenditures of the state budget Secondly, the tax policy encourages investment in the construction of tourism infrastructure Tax policies will affect investment in the construction of tourism infrastructure through the orientation of rational allocation of resources Thirdly, the credit policy supports enterprises with investment capital to build tourism infrastructure Credit policies have the effect of changing the face of tourism businesses in the direction of spaciousness and modernity in the market economy b Financial solutions for tourism human resource training Firstly, state budget expenditures to support training to improve the quality of tourism human resources Impact mechanism: For the tourism human resource development strategy, state budget expenditures are an important source of capital to create facilities, procure and repair teaching equipment and supplies, thereby directly affecting the quality of training of tourism human resources Secondly, the tax policy supports the training of tourism human resources through activities to encourage the development of training institutions of enterprises c Financial solutions for tourism propaganda, advertisiment and promotion Firstly, state budget expenditures on tourism propaganda, promotion and promotion activities Impact mechanism: spending the State budget on tourism propaganda, promotion and promotion activities is considered a necessity in introducing the country, people, tourism resources of local to tourists Secondly, tax policies encourage tourism propaganda, promotion and promotion activities The tax policy encourages tourism propaganda, promotion and promotion activities through a preferential corporate income tax policy for enterprises, allowing businesses to include advertising costs in deductible expenses, thereby reducing corporate income tax payable d Financial solutions for tourism product development Firstly, state budget expenditures play an important role in orienting the development of tourism products Impact mechanism: State budget expenditures will affect the development of a variety of specific tourism products associated with tourism resources as potentials and strengths of the locality Secondly, tax policies to encourage the development of tourism products: In order to support the development of tourism craft villages, tax policies affecting the input factors of tourist craft village establishments such as tax exemption and reduction policies (value added tax) for newly established tourist craft village establishments, small and medium-sized production facilities that promote the development of craft village tourism products 1.2.3 Criteria for assessing the integrated impact of financial solutions on sustainable tourism development 1.2.3.1 Qualitative criteria - Policy validity - The effectiveness of the policy - Policy suitability 1.2.3.2 Quantitative criteria - The growth rate of the tourism infrastructure - Growth rate of trained tourism human resources - Results of tourism propaganda, promotion and promotion activities - Revenue from tourism products 1.2.4 Factors affecting the use of financial solutions for sustainable tourism development a Objective factors * Natural conditions * Tourism Resources * Socio-economic conditions b Subjective factors * Views and policies to support local authorities in the implementation of the goal of sustainable tourism development * Local financial resources * The organizational apparatus implements financial solutions to promote tourism development * Ability to receive support from tourist business establishments 1.3 EXPERIENCE IN USING FINANCIAL SOLUTIONS FOR SUSTAINABLE TOURISM DEVELOPMENT IN SOME LOCATIONS OF VIETNAM AND LESSONS LEARNED FOR THANH HOA PROVINCE 1.3.1 Experience of some locations of Vietnam 1.3.1.1 Experience of Da Nang City Da Nang city is the nucleus of the central key economic region In 2019, Da Nang city welcomed 8,692 million visitors (revenue reached VND 30,973 billion) 2.2 times higher than the number of visitors in 2014 of 3,755 million visitors (revenue reached VND 9,740 billion) The above results are due to the fact that Da Nang city has made efforts to implement appropriate financial solutions to develop tourism such as prioritizing the development of tourism infrastructure; tourism human resources; tourism propagation, promotion and promotion activities (establishment of the Tourism Development Promotion Fund); development of tourism products 1.3.1.2 Experience of Quang Ninh province Over the years, the smokeless industry of Quang Ninh province has made remarkable developments In 2019, the province attracted 14 million visitors, an increase of 14% compared to 2018, of which international visitors reached 5.7 million Domestic state budget revenue from tourism in 2019 reached VND 3,568 billion, up 30% compared to 2018 (accounting for 10.7% of the total domestic budget revenue of Quang Ninh province) To achieve the above results, Quang Ninh province has synchronously used financial solutions for tourism infrastructure (especially highways; Van Don international airport ); activities of propagating, promoting and promoting tourism with many large activities; development of tourism products (especially new ones) 1.3.1.3 Experience of Ninh Binh province Ninh Binh is a province located in the south of the Northern Plain located 90Km from Hanoi capital and is a province with seas and forests convenient for commercial traffic, tourism development and international exchange In 2019, Ninh Binh province welcomed over 7.6 million visitors (revenue reached VND 3,600 billion) up 3% compared to 2018 To achieve the above results in the past time, Ninh Binh province has made efforts to use financial solutions: prioritize capital from the state budget for the development of tourism infrastructure (giving priority to natural ecological zones); prioritizing funds for opening training classes for transition from agricultural labor to tourism; prioritize the development of tourism propaganda, promotion and promotion activities with many large activities; selection of ... on financial solutions to promote sustainable tourism development in Thanh Hoa province, so the author has chosen the topic: Financial solutions to promote sustainable tourism development in Thanh. .. of financial solutions for sustainable tourism development 1.2.1.1 The concept of financial solutions for sustainable tourism development '' ''Financial solutions to promote sustainable tourism development. .. sustainable tourism development Chapter Current situation of financial solutions for sustainable tourism development in Thanh Hoa province Chapter Completing financial solutions to promote sustainable

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