Tax Economics

Author: Li Youyuan
Publisher:
Publish Date: 2003-08-01
Features: This book is the result of years of psychological research and practice in upbringing. It is neither a specialized discussion on a specific tax issue nor written as a textbook. We focus more on analyzing and elaborating on the fundamental theories and policy tools of taxation. We strive to explain some tax issues in an accessible manner based on a comprehensive and systematic foundation. In terms of content structure, we adhere to the three fundamental principles of income, efficiency, and fairness throughout the book. Taxation is an ancient fiscal category, reflecting the existence and expression of the state in the economy. In a market economy, taxation not only serves as a tool to meet the general expenditure needs of the government but also acts as a means of economic regulation by the state, while balancing the relationship between efficiency and fairness in taxation. This specialized textbook on tax economics, centered around the three principles of income, efficiency, and fairness, provides a comprehensive and systematic analysis and elaboration on the fundamental theories, policy implementation, and development of taxation, outlining a relatively complete theoretical framework of tax theory.