Chinese Fiscal Theory Textbook (PDF)365

This comprehensive fiscal theory textbook provides an in-depth exploration of the fundamental principles, theories, and practices of fiscal policy in China. It is an authoritative resource for students, researchers, policymakers, and practitioners seeking a deeper understanding of the Chinese fiscal system.

Chapter 1: Introduction to Fiscal Theory

This chapter introduces the basic concepts and principles of fiscal theory. It discusses the role of government in the economy, the different types of fiscal instruments, and the goals of fiscal policy. It also examines the historical evolution of fiscal theory, from the classical era to the Keynesian revolution and beyond.

Chapter 2: The Government Budget

This chapter focuses on the government budget, which is the primary tool of fiscal policy. It explains the different components of the budget, including revenue and expenditure, and discusses their impact on the economy. It also examines the various methods of budget balancing and the challenges associated with achieving fiscal sustainability.

Chapter 3: Fiscal Policy

This chapter explores the different types of fiscal policy and their effects on the economy. It discusses expansionary and contractionary fiscal policy, automatic stabilizers, and the use of fiscal policy to manage inflation, unemployment, and economic growth. It also examines the impact of fiscal policy on income distribution and social welfare.

Chapter 4: Taxation

This chapter provides a comprehensive overview of taxation, one of the primary sources of government revenue. It discusses different types of taxes, including income tax, sales tax, and property tax. It also examines the principles of taxation, such as equity, efficiency, and simplicity, and the impact of taxation on economic activity.

Chapter 5: Public Expenditure

This chapter analyzes the different types of public expenditure and their impact on the economy. It discusses the role of government spending in providing public goods and services, redistributing income, and promoting economic development. It also examines the challenges associated with managing public expenditure and the need for efficient and effective spending programs.

Chapter 6: Fiscal Decentralization

This chapter examines the issue of fiscal decentralization, the allocation of fiscal responsibilities between central and local governments. It discusses the different models of fiscal decentralization, the advantages and disadvantages of each model, and the challenges of designing an effective fiscal decentralization system.

Chapter 7: Fiscal Policy in China

This chapter focuses specifically on fiscal policy in China. It examines the unique characteristics of the Chinese fiscal system, including its reliance on indirect taxation and the dominance of state-owned enterprises. It also discusses the challenges facing the Chinese fiscal system, such as rising inequality and environmental degradation, and the reforms that are being implemented to address these challenges.

Conclusion

This textbook provides a comprehensive and up-to-date account of fiscal theory and practice in China. It is an invaluable resource for anyone seeking to understand the complexities of the Chinese fiscal system and its role in the country's economic and social development.

2024-10-21

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