Public Finance

Author: Li Youyuan
Publisher:
Publish Date: 2006-03-01
Features: Public finance is not only a professional theoretical course for fiscal and tax majors but also a fundamental theoretical course for economics majors, various financial and economic majors, and business administration majors. It holds a very important position in the professional training plans of all these disciplines. The chapter arrangement of this textbook is as follows: Chapter "Introduction" and Chapter 2 "Government and Public Finance in a Market Economy" are the basic theories of public finance; Chapters 3, 4, and 5 are part of public expenditure, analyzing and elaborating on them from three aspects: content structure, quantitative scale, and efficiency; Chapters 6, 7, 8, 9, and 10 are part of taxation, including "Introduction to Taxation," "Tax Burden and Incidence," "Tax Effects," "Tax System," and "Taxation Issues in an Open Economy"; Chapter 11 primarily elaborates on non-tax revenue and the basis and pricing of government fees; Chapter 12 is on public debt and the public debt system; Chapter 13 primarily elaborates on relevant issues of fiscal policy; Chapter 14 discusses intergovernmental fiscal relations and institutional norms. This arrangement ensures that the five main components of public finance—basic theories, expenditure, revenue, policy, and system—are relatively independent yet interconnected, forming a complete structural system. By distributing fiscal institutions and fiscal management across the revenue, taxation, public debt, and budget sections, the framework structure and content structure are organically integrated.