A Study On The Management Of Local Government 's Income In Laos

Government of any country have an obligation to provide to the jurisdiction the civic duty of public goods, especially in this area is to maintain normal financial stability, and ensure compliance with local government needs to have a steady income to maintain its normal operation, should protect the local development needs local governments. There are many factors that will affect the local fiscal revenue final status, such as a specific allocation of local revenue, management, manner, and place of the actual population, economic status, etc. will affect the final total revenue. Because of the local revenue will directly affect the speed and direction of development of society, the perfect way to structure financial income in the region, making it highly efficient and stable, in order to promote the prosperity of local fundamentally and ultimately increase national income and community out of poverty and achieve sustainable development of the entire country. However, if the structure of local fiscal revenue is also equally irrational affect economic development of country, and its importance is self-evident.Laos is since reform and opening up, the government has increase the policy reforms of local revenue, this article from the basic theory of the state, the local revenue management point of view, the common content of local revenue management policies, particularly the composition and analysis of central-local fiscal revenue and between the local tax system approach, study the experience of other countries, the local revenue administration, chapter IV Research status Laos revenue management policies and the impact of their income, and then analyze their memory in question, the analysis may generate adverse effects. To solve these problems, the paper puts forward some countermeasures fifth part of recommendation, including the establishment of sound financial preparation system; improve organizational financial pipeline system; sound financial oversight and disclosure system; implement financial performance evaluation mechanism. These measures are expected to optimize the structure of local fiscal revenue, making Laos the local economy more healthy development.in this paper, empirical analysis based on the theory and practice of the method of using the financial status to Laos research, analyzes current situation and policy framework, management of revenue Laos, and theory to identify the local revenue management factors Laos problems, combined with local circumstances and level of development, culture, conduct research on the theory of local fiscal revenue management, innovative mention some effective policies and proposal.