Frontier Advancements in Western Fiscal Fundamental Theory:From the Perspective of the State and the Individual
This article reviews the latest developments in Western fiscal fundamental theory,attempting to summarize and expand from two parallel perspectives:the state and the individual.The study finds:First,the consensus gradually forms in the research of the history of fiscal thought that incorporating value judgments into the fiscal discipline,and the analysis of the formation process of classic fiscal concepts,fully demonstrates the normative research orientation of fiscal studies.By employing empirical research's interdisciplinary attributes,it proves that the comprehensive value orientation of both the state and the individual plays a significant role in advancing the development of fiscal fundamental theory.Second,a significant amount of research focuses on the role of fiscal policy in state-building:distinguishing the relationship between fiscal capability and state capacity;analyzing the effects of fiscal policy and the size of the state;depicting how the budget becomes the most crucial political activity of a state;proving that government debt not only stimulates the economy but is also an important carrier of national credit;discussing that the development of global public goods theory enables fiscal policy to transcend national boundaries.Third,research incorporates human behavioral factors(the"irrational"elements)into the individual category of fiscal theory,to better understand individual tax compliance and fiscal illusions in order to enhance the efficiency of fiscal expenditures.
Fiscal Fundamental TheoryTheory DevelopmentsThe StateThe Individual
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