Current situation of exploiting financial revenues from land in Dong Xuan district, Phu Yen province

Abstract

This study was conducted from 2019 to 2021 and used the five-level Likert scale to evaluate the satisfaction of land users with the district’s revenues from land. These revenues reached VND 73,451 million over the study period, accounting for 21.35% of the district‘s budget. The revenue from land use accounted for the largest proportion (80.62%), followed by tax from the transfer of land-use rights (6.55%), land rental fee (6.35%), and charges for land management and use (4.37%), land use tax (0.01%), and fines for administrative violations in management and land use (0.09%). Most land users and professional land staff agreed well with the issues of collecting financial revenues from land. However, there are several limitations to this issue. Therefore, solutions are necessary to improve the efficiency of exploiting these revenues to contribute to the local budget in the coming time.