Program overview
Fiscal studies might sound a bit official, but it's actually very down-to-earth—it explores how governments collect taxes, spend money, and regulate the economy through budgets. Simply put, every tax you pay and how the government uses it are questions that fiscal studies answers. Core courses include: Principles of Fiscal Studies, Taxation, Public Budgeting, Government Accounting, China's Tax System, International Taxation, Local Fiscal Studies, etc. Chinese universities have a clear advantage in this field: many professors have participated in real fiscal and tax reforms (e.g., replacing business tax with VAT, individual income tax adjustments), so they bring firsthand cases to class rather than just reading textbooks. Who is this major suitable for? If you're sensitive to economic numbers and care about social equity, or if you want to understand why some countries have high taxes with good welfare while others have low taxes but fewer public services, this major will be a great fit. Math requirements aren't too high, but you need clear logic and the ability to read financial statements.