A. Overview

Public finance is the foundation and an important pillar of state governance. The theory of public finance describes and analyses government budget, government services, government organizations, fiscal decentralization, intergovernmental fiscal relations, subsidies, welfare payments, and policy making. Nowadays, public finance rests at the intersection of many disciplines, such as economics, management science, political science and sociology. The PhD program in public finance integrates economic and legal perspectives on fiscal policy and taxation, offering a provocative assessment of the most important issues, such as the reform of the fiscal and taxation systems, the budget management system, and the role of the private sector in the production and provision of public goods and services.

B. Field of Specialization

Theory of Public Finance and Taxation: From a multidisciplinary perspective, the field of public finance and taxation presents a broad examination of  government budget, fiscal policy, government organizations, history of public finance and taxation ideas, international tax theory and policy, comparative studies of Chinese and foreign public finance and taxation, etc.

C. Objective

The major objective of the PhD program in public finance is to provide students with the conceptual understanding and technical competence to become researchers and leaders in the area of public finance and taxation. The program equips students to engage constructively in the formulation, implementation, and evaluation of public finance policies.