Public Finance - Economics

Author: Li Youyuan
Publisher:
Publish Date: 2006-03-01
Features: This textbook integrates the five core components of public finance—basic theories, expenditures, revenues, policies, and systems—into a comprehensive structural framework. It also distributes fiscal institutions and fiscal management across various sections, including expenditures, taxation, public debt, and budgets, thereby achieving a harmonious integration of the framework and content structures. Public finance is not only a core theoretical course for fiscal and tax majors but also a fundamental theoretical course for economics majors, various financial and economic disciplines, and business administration majors. It holds a significant position in the professional training plans of all these disciplines. The chapter arrangement of this textbook is as follows:
Chapter 1 "Introduction" and Chapter 2 "Government and Public Finance in a Market Economy" cover the basic theories of public finance;
Chapters 3, 4, and 5 focus on public expenditures, analyzing and elaborating on them from three perspectives: content structure, quantitative scale, and efficiency.
Chapters 6, 7, 8, 9, and 10 cover taxation, including "Introduction to Taxation," "Tax Burden and Incidence," "Tax Effects," "Tax Systems," and "Taxation in an Open Economy."
Chapter 11 primarily discusses non-tax revenue sources and the basis for and pricing of government fees.
Chapter 12 covers public debt and public debt systems.
Chapter 13 primarily elaborates on issues related to fiscal policy.
Chapter 14 discusses intergovernmental fiscal relations and institutional norms.
This arrangement ensures that the five core components of public finance—basic theories, expenditures, revenues, policies, and systems—are relatively independent yet interconnected, forming a complete structural framework. By distributing fiscal institutions and fiscal management across sections on expenditures, taxation, public debt, and budgets, the textbook also achieves a harmonious integration of the framework and content structures.