Origins,Development and Implications of Fiscal Sociology
Rudolf Goldscheid,known as the"father of fiscal sociology",has clearly defined fiscal sociology,pointing out that fiscal sociology is mainly a combination of finance and sociology.Its function is to use sociological methods to study historical financial problems and real-world experience,and to explore the interrelationship among finance,the state and society.Fiscal sociology originated from Rudolf Goldscheid and Joseph A.Schumpeter's discussion of fiscal crisis,and developed from the analysis of tax order by scholars such as Isaac William Martin.Fiscal sociology will respond to the"economization"of fiscal research in China to meet the theoretical demand of the State that"finance is an important foundation and pillar of national governance".