Vietnam is a one-party state, centrally administered. This centralization stems from Vietnam's History and does not fit to the increasing urbanization of Vietnamese cities. As drivers of Vietnam's growth (since the early years of Đổi mới policy, at the end of the 80's), Vietnamese cities still suffer from serious impediments related to excessive administrative centralization. Although insufficient, greater decentralization is required to address the phenomenon generated by a fast and uncontrolled urbanization (rural exodus, cities extension, land management, access to core services, transports, preservation of public goods, air quality, access to housing, environment, etc.) and to allow local governments to gain greater financial autonomy (the need for urban infrastructure is constantly increasing). Our main hypothesis is that the local governments (comprising People's Committees, Local sections of the Communist Party of Vietnam, local state-owned enterprises) should be the financial focal point and decision-making center of urban development in Vietnam. Which decentralization do Vietnamese local governments need to address urban-related phenomenon? Which legal background for local governments autonomy in Vietnam? Our PhD research will seek to answer those interrogations.