The role of public finance has always occupied an important position in setting up and planning the social-economic development. That role was performed mainly based on 3 main point is (i) to maintain the existence and operation of the State apparatus and the level of local government levels, ensuring security, defense, social safety and order; (ii) is the tool to the State macro-impact (and microfinance) into the economy and society, ensuring fair and consistent with the objective law; (iii) as tools to implement the State regulate, restrain and complement market, rectify the defects of the markets, leveling the injustice, to maintain equality in society, protect the environment, create the basis for growth and sustainable development.
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