Public Finance

Author: Du Fang Chen Fu Wen
Publisher:
Publishing Date: 2005-10-01
Features: This book combines fundamental theories with policies, emphasizing income while briefly covering expenditure, supplemented with cases at the end of each chapter. The book is divided into 11 chapters, including an overview of fiscal theory and fiscal expenditure, an overview of government revenue, an introduction to taxation, the tax system, analysis of tax types, tax collection and management, international taxation, state-owned asset management, public debt, government budget, fiscal system, and fiscal policy. The book is concise and easy to understand, with some chapters using tables and charts to illustrate relevant theories, making them vivid and intuitive. This book is suitable for students of finance and economics at junior colleges and universities, as well as beginners and readers who wish to quickly understand and grasp the basics of fiscal theory and policy.