New Perspectives on the Finance Law

Author: Yang Ping et al.
Publisher:
Publish Date: 2000-02-01
Features: During the writing of this book, we referred to a large number of works on finance and fiscal law, striving to absorb the essence of others and human civilization as much as possible. We attempted to understand and explore the theory of fiscal law from a general and universal perspective. The structure and content of this book are efforts to achieve this goal.
Chapter 1: Overview of Fiscal Law, which discusses fiscal law and its objects of regulation, fiscal legal relationships, and the fiscal legal system based on public finance theory.
Chapter 2: Fiscal Management System, which explores how to establish a fiscal management system based on traditional and contemporary theories, and summarizes and analyzes fiscal management systems in different countries under this premise.
Chapter 3: Budget Law, which discusses the systems of budget preparation, approval, and final accounts in different countries.
Chapter 4 to 8: Fiscal Revenue Law, which outlines the basic systems of taxation, the legal systems of taxes commonly levied worldwide, and public debt law.
Chapter 9: Fiscal Balance Law, which examines the concept of fiscal balance and the systems for covering and controlling fiscal deficits.
Chapter 10: Fiscal Supervision and Management Law, which briefly analyzes the principles, objectives, and content of fiscal supervision and management law.
This book introduces and discusses the basic theories of fiscal law using abstract and general methods, representing a bold exploration and attempt. It can serve as a textbook for students majoring in fiscal and fiscal law at universities, a learning resource for students majoring in economic law, and a reference for individuals and practitioners interested in fiscal and fiscal law theory.