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:

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.