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Trang 1THAI NGUYEN UNIVERSITY
UNIVERSITY OF ECONOMY AND BUSINESS
ADMINISTRATION ––––––––––––––––––––––––––––––––
PHONG THI THU HA
MANAGEMENT OF LAND FINANCE
IN THAI NGUYEN PROVINCE
Industry: Economic management Code: 9.34.04.10
SUMMARY OF THESIS THESIS OF ECONOMY
THAI NGUYEN – 2021
Trang 2The work was completed at:
UNIVERSITY OF ECONOMY AND BUSINESS
ADMINISTRATION
- THAI NGUYEN UNIVERSITY
Scientific instructor: Assoc Dr Do Thi Bac
Feedback 1………
Feedback 2………
Comment 3:………
The thesis is defended before the Thesis Judging Committee at Thai Nguyen
University, meeting at:
UNIVERSITY OF ECONOMY AND BUSINESS ADMINISTRATION
At….hour……day…….month……
The thesis can be found at:
-MATERIAL CENTER - THAI NGUYEN UNIVERSITY
-UNIVERSITY LIBRARY OF ECONOMY & BUSINESS MANAGEMENT
Trang 3LIST OF PUBLISHED RESEARCH WORKS
OF THE AUTHOR RELATED TO THE THESIS
1 Phung Thi Thu Ha (2015), " Application of GIS technology inbuilding a map of land units for research and development ofagricultural production in La Hien commune, Vo Nhai district, Thai
Nguyen province ", Journal Science & Technology magazine ,
2015 Episode 138 ISSN: 1859-2171.
2 Phung Thi Thu Ha (2018), " Some economic management solutions
in adjusting land use planning to 2020 of Thai Nguyen province ",Asia Pacific Economic Review, 2018 (No 517), pages 63 - 65,ISSN 0868-3808
3 Phung Thi Thu Ha (2020), " Factors affecting financial management
of land in Thai Nguyen province ", Financial Journal, December 1,
pp 129- 132, No 742, ISSN 2615 - 8973
4 Phung Thi Thu Ha (2020), " Improving the efficiency of landrevenue management in Thai Nguyen province ", FinancialJournal, December 2, pp 151 - 153, No 743, ISSN 2615 – 8973
Trang 41 Urgency of the topic
Land is the valuable resource, the means of production can not bereplaced, as an asset, a commodity that is extremely valuable Land isnot only a place to live and work for people, but it also bringssignificant sources of income Revenue from land has been makingsignificant contributions to the socio-economic development of Vietnam
in general and Thai Nguyen province in particular
State management of land finance is the use of financialinstruments by the State to manage land Land financial management
is not merely the management of land prices and land revenues toincrease revenue for the State budget, but also a tool for the State toencourage rational land use economical and efficient; at the sametime, regulate and manage the land use rights market in particular andthe real estate market in general in order to develop the market in ahealthy, efficient and sustainable manner, contributing to preventingland speculation, ensuring ensure financial equity in land use anddistribution of land resources in society
In order to promote internal resources from the land, realizeindustrialization and modernization of the country, it is required that
we have appropriate mechanisms and policies to generate revenuefor the state budget, create capital for investment developmentinvestment, promoting the formation and healthy development of thereal estate market The State has used land prices as a macromanagement tool, as a basis for land management by economicmeasures Good management of land prices, turning land prices into
a means of implementing financial policies, ensuring a stable andlong-term revenue source for the state budget, creating a healthydevelopment of the real estate market, overcoming weaknesses inland use management
Thai Nguyen province is the political and economic center of theViet Bac area in particular, of the Northeast mountainous region ingeneral It is the gateway for socio-economic exchanges between the
Trang 5midland and
mountainous regions and the Northern Delta Thai Nguyen is apotential locality with an important geographical position, adjacent tothe capital Hanoi and the provinces of Vinh Phuc, Bac Ninh, BacGiang, Phu Tho, Lang Son, Tuyen Quang and Bac Can Thai Nguyenprovince is an important intersection point, with a system of roads,railways and rivers connecting with other provinces in the region
In recent years, in Thai Nguyen province, the state management
of land finance has had many positive changes, the management ofland use has become more and more effective, efficient, step by step.into order, significantly contributing to the cause of socio-economicconstruction and development, and ensuring security and defense.Thanks to active administrative reform and preferential investmentpolicies, Thai Nguyen has attracted a large source of non-budgetinvestment capital Many projects have large investment capital, such
as Samsung Thai Nguyen with a total investment of nearly 7 billionUSD, Nui Phao mineral exploitation and processing project with a totalinvestment of 1 billion USD
However, the results of state management of land finance in ThaiNguyen are still not commensurate with the potential of the province
In the period 2015 - 2019, in Thai Nguyen province , although industrialparks and urban areas developed rapidly, a large area of planning landwas abandoned, causing losses to the state budget, a Some industrialzones and clusters failed to attract secondary investors, causing landrevenue to be seriously affected The land price in the market is muchhigher than the land price list prescribed by the Provincial People'sCommittee, tax revenue from land use only accounts for a smallpercentage of the land's financial revenue
Is the financial policy of land and land price in Thai Nguyenprovince appropriate? How effective is the financial management ofland in the province? What are the solutions to improve the efficiency offinancial management of land and land prices in Thai Nguyen province?
To supplement the scientific basis in determining land prices,building land prices in line with market prices, serving the statemanagement of land finance, students conduct the topic: "
Management of Land Finance in Thai Nguyen Province ”
Trang 62 Research objectives of the thesis
2.1.General objective
Assess the current situation and propose some solutions toimprove the state management capacity of land finance in ThaiNguyen province
3 Object and scope of research
3.1.Research subjects
The study focuses on the results of revenue sources andevaluates the factors affecting the financial income of land in ThaiNguyen province
3.2.Research scope
* About content:
State management of land finance includes two main contents: (i)Management of state budget revenues from land and (ii) land pricemanagement [33]
According to regulations, the land price list issued by theprovincial People's Committee for the whole period of 2015 - 2019will be the basis for calculating state budget revenues from land Atthe same time, specific regulations on land price determination areapplied to each project Therefore, the thesis focuses on (i)Management of state budget revenues from land in Thai Nguyenprovince, specifically as follows:
(1) Assess the current state of state management of landfinance in Thai Nguyen province, including the state managementapparatus of land finance, estimation and settlement ofrevenues from land: rent land, money used to its land, thetax history of use of land, tax revenues imported from transfer ofland use rights, proceeds from sanctioned land legislation,
Trang 7compensation to the state for damage caused in the management and
use land, fees and charges in land management and use;
(2) The study uses an estimation model to evaluate the factors
affecting the financial income of the land, as a basis for assessing the
factors affecting the state management of land finance on the land
Thai Nguyen province;
(3) Solutions to improve state management capacity on land finance
* About space:
Research on state management of land finance in Thai Nguyen province
* About time:
The main data in the research of the thesis are in the period of
2015 - 2019, in addition, the data to run the evaluation model and the
verification model are used in the period 2003-2019
4 New contributions of the thesis
Deputy least , the thesis was supplemented and completed a
number of theoretical issues and practical management of the
financial state land
Secondly , the thesis has studied the factors affecting the state
management of land finance, the factors affecting the mobilization of
land financial resources, thereby proposing some solutions improve
the efficiency of the state management of resources the earth
belt in the province province of Thai Nguyen in the time to come
5 Dissertation layout
In addition to the introduction, conclusion, table of
contents, appendices, list and references, the thesis
structure consists of 5 main parts:
Chapter 1: Review of research papers
Chapter 2: Theoretical and practical basis for state management
of land finance
Chapter 3: Research Methods
Chapter 4: Management of land finance in Thai Nguyen province
Chapter 5: Solution to increase land finance management
inThai Nguyen province
Trang 8Chapter 1 OVERVIEW OF RESEARCH DOCUMENTS
1.1.Overview of research works in the world
It can be seen that there are not many foreign studies related tothe state management of land finance In the thesis, the authorsummarizes a number of specific studies as follows:
* Concepts of land finance
In the work Land Administration guidlines with special referance
to countries in trasition - 1996 [79], the United Nations first introducedthe concept: "land finance" Land finance is the value of land thatneeds to be managed in a market economy” UN for that with 3resources the basis of land that is: the revenues from taxation of land(tax), incurred relating to land (fees) and means for the people Peoplepay for these services from land belt (commission) "
For developing countries, the concept of land finance is a newand inconsistent concept The explanation for this is according toRichard M Bird and Enid Slack [77]: “land accounts for a smallproportion of the budget revenues of developing countries” and
“assessing the value of land is a very difficult job difficult"
*About land management policy
Gershon Fedor [71], “Institutions and Land Markets” Synthesis ofinstitutions on land law and land market of developed economiccountries, typically European countries
“Land policy” (2003) and “Local land use policy and investmentincentives” [70] of the World Bank, are the study of land managementpolicy (land management); “Land policies for growth and popertyreduction” (Land policies for growth and poperty reduction) [74] of theWorld Bank is a study on the relationship between state managementpolicies on financial land policy, land use trends affecting developmentand poverty in developing
Trang 9countries, and recommended solutions to reduce poverty andpromote sustainable development.
- Regarding land prices , according to the World Bank, UK-Aid,
DEPOCEN [76] in the Survey Report on Disclosure of Information inLand Management, it is stated: Purpose of land valuation; Price form;Price appraisal agency, land price control, principles and methods ofprice determination
- Regarding land tax:
In the work " Land and poverty taxation: a review " [78], land tax
is defined as local government revenues derived from land and real
estate Owen Connellan in his work " Land value taxation in Britain:
experience and oppotunities ", Webcom Ltd Publishing House,
Toronto, Canada [80], introduced the concept: land tax Land taxes aretaxes that are levied on land to generate revenue for localgovernments
Some research works directly related to land tax policy ofdeveloping countries including Vietnam are: Jay K Rosengard (2011)
“Real estate tax reform in developing countries” ” [81] and Dr William
J MCCluskey (2013) [82]
1.1 Overview of research projects in the country
In Vietnam, land is owned by the entire people, by the state asthe representative of the owner and unified management [33] Inrecent years, land policies in our country have undergone manychanges in order to mobilize resources from land for socio-economicdevelopment It can be affirmed that the process of awareness of therole of land has changed markedly from considering land as a naturalresource, means of production, and special goods to considering land
as a resource resources, an important resource for the country'ssocio-economic development Notably, policies related to land financeare constantly being studied and adjusted in order to manage andregulate the demand and benefits from land
* Studies on land financial management
Trang 10Author Nguyen Dinh Bong [1] gave an overview of thecompensation policy when the State recovered land from 1954,especially the period from 2003.
According to author Le Cao Doan [13], to effectively use andmanage land as an element, a specific resource of economicdevelopment, it is necessary to understand land as such any in amarket economy
According to author Nguyen Dinh Bong [1], Financialmanagement of land is always an important content in the statemanagement of land because it is the management of financialresources directly related to land but at first merely administering landtaxes
Author Nguyen Van Phung [28] pointed out that according to thecurrent regulations of the law on land, land belongs to the entirepeople and is uniformly managed by the State by law
Col c author Phuong Hieu [44] identify waste in the use andmanagement inadequacies in the current state of land is taking place inalmost all localities today This is also one of the major obstacles ofsocio-economic development which has been mentioned many times.Research results of author Pham Anh Tuan [45] have shown thatland finance plays an extremely important role in the statemanagement of land, which is a great source of revenue for the statebudget
* Studies on land financial resources
Author Chu Thi Thuy Chung [7] has provided a theoretical basisfor land, financial sources from land, the nature of state budgetrevenue from land and policies on land collection
According to Nguyen Ho Phi Ha [14] has synthesized and fullypresented the basic theoretical issues on mobilizing financialresources to develop the real estate market in Vietnam In which,highlighting the concept, characteristics and classification of the realestate market, the role of the market on six basic features
Author Tran Duc Thang [41] gave some views, orientations andproposed some solutions to enhance the exploitation of financialresources from the land in the coming time with 03 groups of solutionsfrom the complete master plan improving mechanisms and policies tosupporting solutions, in which special
Trang 11attention is paid to solutions on land prices, land finance,exploiting investment funds for infrastructure development.
Also related in the research series on "exploiting financialresources" with author Tran Duc Thang doing research with the scope
of land finance in Vietnam, author Pham Van Toan [46] has donespecific research, specializing in land finance Deepen, reduce theobject and scope in the study "Exploiting financial resources on land inHai Duong province"
Thus, the new studies only refer to the exploitation of financialresources from the land, or the policy of revenue from the land; Noresearch has mentioned the content of state management of landfinance, but these are valuable studies that contribute to the author'sresearch orientation and theoretical framework for the thesis
1.4 Issues that need further research rescue
Inheriting previous research works, the thesis continues toresearch in a systematic and scientific way, to solve the problems thathave not been clarified to have the most comprehensive andcomprehensive view of state management on land finance in ThaiNguyen province in recent years However, some issues that havenot been studied by previous studies will be partly "clarified" in thethesis, including:
Firstly , Focus on in-depth research and update the latest results
in the period 2015 - 2019 related to the approach to management of land finance in Thai Nguyen province, currentlyspecialized works Research in Thai Nguyen province according to theauthor's research is not available
micro-Secondly , in two main groups of contents, namely (i)
Management of state budget revenues from land and (ii) Land pricemanagement, the study focuses on assessing the state of statemanagement of land finance land in Thai Nguyen province in theperiod 2015 - 2019
Third, evaluate the effectiveness of implementing state
management policies on land finance in Vietnam in general and ThaiNguyen in particular, identifying factors affecting the mobilization ofland financial resources in the province, then propose solutions
to improve the efficiency of managing state assets the land title
Trang 12Thai Nguyen in the time
to come
Chapter 2 THEORETICAL BASIS AND PRACTICE OF MANAGEMENT
LAND FINANCE
2.1.Theoretical foundations of state management of land finance
2.1.1.Overview of issues in state management of land finance
2.1.1.1 Land
a The concept and role of land
According to Brinkman and Smyth [64] , said: "Land
geographically speaking, is a land specifically on the surface of the earth: there are characteristics to be stabilized or cyclic predictable, in the biosphere in a straight line from top to bottom, which includes: air, soil and geological layers, water, flora and fauna, and the results of human activities in the use land use in the past, present and future”
According to Dale & McLaughlin (1988) quoted by Do Hau and
Nguyen Dinh Bong [17], "Land is the surface of the Earth, the matter
below, the air above and all things attached to the ground" However,
in 1993, in the International Conference on the Environment in Rio deJaneiro, Brazil cited by Le Quang Tri [53], land in scientific terms was
understood in a broad sense as "a specific area of Earth's surface,
including all components of the ecological environment immediately above and below that surface, including: surface climate, soil, topography, water surface (lakes, rivers, streams, lagoons, etc.) marsh), subsurface sediments, together with groundwater and underground minerals, flora and fauna, human settlements, past and present human outcomes left behind (ground leveling, water reservoirs, or drainage systems, roads, buildings
)”
According to the definition of FAO (1993), " Land is a physical
whole, including the combination of topography and natural space of that physical entity ".
C.Mac wrote: " Land is an eternal asset to mankind, a necessary
condition for survival, an indispensable condition for production, and a basic means of production in agriculture and forestry ".
According to the 2013 Land Law [33], it is defined as follows: "
Trang 13Land is an extremely valuable national resource, a special means of production, a leading