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

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.