Course Description

Fiscal Science is an applied theoretical discipline which plays a role of linking the general economic theory course and the financial business course in the discipline system. On the one hand, it will further deepen the general economic theory, on the other hand, analyze the financial business theoretically. In a word, fiscal science course is the professional basic and compulsory course for the economics and financial management specialty of our school.

Course Learning Outcomes

Through learning of this course, students will understand and grasp the system structure of public finance, master the basic theory and basic knowledge of finance systematically, provided a basis for further after learning professional knowledge, and lay the foundation for further study of professional knowledge.

Relationship to Other Courses

The prerequisite for this course is Advanced Mathematics and Economics.

Textbook and Reading Lists

Textbook:

Yi Liu, Fiscal Science (2nd Edition). Peking University Press, 2010.3.

Course Assessment

Item	Title	Weighting (%)
1	Task in home	10%
2	Test and Questions in class	10%
3	Final exam	80%

Course Schedule

Week	Topics	Text
1	Introduction to Statistics	Chapters 1
2-3	Reasons for the Existence of the Public Sector	Chapters 2
4 -5	Public Choice of Budget Plan	Chapters 3
6-7	Public Goods	Chapters 4
8-9	Analysis of Public Expenditure	Chapters 5
10	Tax Introduction	Chapter 6
11	Analysis of Tax Return	Chapter 7
12	Tax on Goods and Services	Chapter 8
13-14	Tax on Income	Chapter 9
15	Tax on Property	Chapter 10
16	Public Debt	Chapter 11
17	Multilevel Finance	Chapter 12
18	Review