Public Finance

Author: Chu Minwei
Publisher:
Publish Date: 2004-07-01
Features: This book is a research outcome of the "21st Century Teaching Content and Curriculum System Reform Program" by the Ministry of Education and Higher Education, serving as a 21st-century curriculum textbook and also a core textbook for economics majors in higher education. It provides a comprehensive introduction to the fiscal functions under market economy conditions, and elaborates on both the revenue and expenditure aspects of realizing fiscal functions, covering theory and practice. The main contents include: the characteristics and scope of taxation, the collection and regulation of fees, types of government bonds, the content of fiscal expenditures, budget systems and decentralized management, international finance, and foreign-related taxation. This book can be used as a textbook for economics and management majors in higher education, and is also suitable for other disciplines and general readers.