Finance and Taxation

Author: Guo Jiqiang
Publisher:
Publish Date: 2003-04-01
Features: This book discusses public finance and its functions from the perspective of public finance under a market economy, systematically examining issues such as external effects, public goods, public choice, fiscal revenue and expenditure, fiscal policy, tax systems, tax incidence, international taxation, China's current various taxes, government bonds, and fiscal management systems. The book progresses from simple to complex, is logically rigorous, and is closely tied to practical applications. It can be used as an MBA textbook, a teaching material for economics and management majors in higher education institutions, or a reference for a broad range of professionals engaged in economic theory or practical work.