State Governance and Public Finance Theory

Ma Jun is Director and senior fellow of the Tax Research Division at the National Academy Economic Strategy of Chinese Academy of Social Sciences, and Professor and Doctoral Supervisor at the University of Chinese Academy of Social Sciences. Currently, she also serves as Director of the China Fiscal Society, the China Taxation Society, and the China Cost Research Association. Her research interests include the history of fiscal thought, fiscal and taxation theory and policy. Gao Peiyong is an Academician of the Chinese Academy of Social Sciences, the former Vice President of the Chinese Academy of Social Sciences, and Professor and Doctoral Supervisor at the University of Chinese Academy of Social Sciences. He serves as a member of the Review Group for Applied Economics at the Academic Degree Commission of the State Council. His main research interests are fiscal theory and tax policy analysis. His recent publication with Routledge also includes China’s Fiscal Policy: Theoretical and Situation Analysis.

1. Introduction Part I: Overview 2. On the Innovation in the Basic Theory of Public Finance in China: From the Foundation and Pillar Theory 3. Different Approaches to Public Finance Research and the Respective Methodological Foundations 4. The Spread, Application and Development of Western Fiscal Theories in Modern China 5. Summary and Review of Chinese Public Finance over the Past 60 Years since the Founding of the People’s Republic of China Part II: Public Finance in Multidimensional Vision 6. Multi-faceted Fiscal Research in Interdisciplinary and Globalization Vision 7. Reconstruction of Fiscal Theories: From the Exploration of Justice Rule 8. Fiscal Sociology and Innovative Framework for Basic Theories of Public Finance 9. An Investigation into Fiscal Politics as a Discipline Part III: Teaching and Research of Public Finance 10. Reform in the Teaching and Research of Public Finance: From Experience to Measurement, Dynamics, Experiment, Behavior and Structure 11. On the Theoretical System of Public Economics 12. An Investigation into Public Finance Research and Major Development in China 13. Reflection and Reconstruction of Chinese Public Finance Teaching System Part IV: Tax System Reform, Budget Management and Others 14. Reconstruction of China’s Tax System under Modern State Governance 15. Reform Logic of Budget Performance Management 16. Fiscal Budget Theory: From the Perspective of Economy, Management and Politics 17. The China Puzzle from the Perspective of Political Economy