Taxation Economics

Release Date: 2017-09-20

Course Name	Taxation Economics					Course Number		Z1303004
Course Semester	1		Course Time		36		Credit		2
Course Type	☑Obligatory Courses □Elective Courses
Institute	School of Public Finance &Taxation			Applicable Major	Master of Taxation
Assessment method	☑Examination □ Test
Advanced courses	microeconomics
Teacher	Yu Haifeng Yao Xuefei Chen Xiaoan
Teaching Objectives
Students are Required to achieve the following purposes: Master the concept of public goods and government tax revenue; Grasp the basic principles of tax revenue, tax burden, tax risk, tax revenue forecast, tax risk, tax theory; Be Familiar with the main process of tax reform in our country, and the prospects for the future of China's tax policy development.
Teaching Contents
The contents of this course include: the tax base, tax principle, tax burden shift and destination, optimal tax and tax design, tax collection, tax reform, tax order.
Outline Designer		Yao Xuefei			Date