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Year: 2026
Issue: 1
Volume: 104
Author Names: Éva ERDŐS, Associate Professor ,University of Miskolc, Faculty of Law , HUNGARY; Ngoc Anh NGUY, PhD student University of Miskolc Deák Ferenc Doctoral School , Faculty of Law, HUNGARY
Abstract: The field of finance is an important part of social life, particularly public finance. Public finance is a key instrument for the State to mobilize, allocate, and manage financial resources to meet societal needs, support economic development, and maintain the functioning of the State. As a member of the European Union, Hungary has a well-established legal and institutional framework for public finance, while Vietnam, a developing country with a socialist-oriented market economy, is reforming its financial regulations to adapt to economic development and global integration. In this paper, the authors provide an overview of the main fundamental aspects of public finance law in both countries. At the same time, the authors compare the two systems to highlight similarities and differences. These findings offer a clearer understanding of how legal structures influence public finance policies and provide a foundation for further research on financial law in developing economies.
DOI: https://doi.org/10.62838/cjjc-2024-00574
Pages: 45-54