Public Finance (including Taxation)

The economics of Taxation

Release Date: 2017-09-21
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.
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