State Governance and Public Finance Theory: A Chinese Perspective

This book explores the fundamental theories, methodologies and innovative directions of public finance research, focusing on its relationship with and role in state governance.

Public finance is the foundation and an important pillar of state governance. The two mutually reinforce each other at the macro level and in broader contexts, necessitating the reconstruction of a public finance discipline system that meets the needs of Chinese society. This book addresses key theoretical issues in public finance, with its main discussions covering: (1) the need, feasibility and direction of innovation in basic theory; (2) research approaches; (3) a multidisciplinary perspective; (4) the history, progress and future of public finance in China; (5) the development of the discipline and teaching approaches; (6) research trends; (7) quantitative research methods; and (8) practical issues related to tax system reform.

The title will be a valuable reference for researchers and students in the fields of public economics, public finance, Chinese fiscal policy and tax system.

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.