Course Name | The economics of Taxation | Course Number | ||||||||
Course Semester | 1 | Course Time | 54 | Credit | 3 | |||||
Course Type | ☑Obligatory Courses □Elective Courses | |||||||||
Institute | School of Public Finance and Taxation | Applicable Major | Public Finance | |||||||
Assessment method | ☑Examination □ Test | |||||||||
Advanced courses | Economics Advanced Mathematics | |||||||||
Teacher | Zhou Guoliang Chen Xiaoan | |||||||||
Teaching Objectives | ||||||||||
Require to achieve the following purposes : Lay a theoretical foundation for further research of public finance, tax and economic problems; Cultivate methods of thinking about economic problems with tax thought; Improve graduate students' professional research methods and abilities. |
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Teaching Contents | ||||||||||
This course includes the essence of tax, tax function, tax principle, tax system, tax revenue and economic interaction, tax burden, tax shifting, tax expenditure, tax administration and international tax etc. | ||||||||||
Outline Designer | Wen Haiying | Date | 2015.10.12 |