本課程討論「國際財政協調」、「財政移轉制度」、「規費與指定用途稅制度」、「租稅效率與公平」, 及「政府預算籌編、審議及其運用」等財政議題。
教學方式
(I)引導法
(1)學習準備：確立教學目標。
(2)進行教學：包含引起動機、引述舊經驗、引導學生學習、解釋教學內容等。
(3)補救學習：評鑑學習成果、更正或總結教學。
(a)控制速度：講授重點時速度慢且重複述說。
(b)教學由簡而繁, 由易而難。
(c)引導多元智慧：包含領域的引導。
(d)教學準備充足：教學準備包含一切上課時所要用到的器物、概念及補充。
(e)肢體語言明確：作為輔助。
(f)明瞭學生程度：確定學生起始行為以便使用不同教學深度。

(II)討論法
(1)學習準備：熟悉課程內容並預先對學生可能產生爭議的問題, 進行模擬解決。
(2)進行教學：包含引起動機、進行討論、歸納整理等。
(3)補救學習：整理歸納評估。
(a)公佈題目：題目不多而且題意清楚。
(b)訊息蒐集。
(c)人數：六人左右。
(d)組長分配：輪流制。
(e)時間控制：不宜太長。
(f)適時幫助及觀察特殊學生。

This course discusses fiscal issues such as "International Fiscal Coordination", "Fiscal Transfer System", "Fees and Designated Purpose Tax System", "Tax Efficiency and Equity", and "Government Budget Preparation, Review and Application".
teaching method
(I) Guidance method
(1) Learning preparation: Establish teaching goals.
(2) Teaching: including inducing motivation, citing old experiences, guiding students to learn, explaining teaching content, etc.
(3) Remedial learning: evaluate learning results, correct or summarize teaching.
(a) Control the speed: teach key points slowly and repeatedly.
(b) Teaching from simple to complex, from easy to difficult.
(c) Guiding multiple intelligences: including guidance in fields.
(d) Adequate teaching preparation: Teaching preparation includes all the utensils, concepts and supplements that will be used in class.
(e) Clear body language: as an aid.
(f) Understand student levels: Determine student starting behaviors in order to use different depths of instruction.

(II) Discussion method
(1) Learning preparation: Be familiar with the course content and conduct simulations to solve issues that students may have disputes in advance.
(2) Teaching: including inducing motivation, conducting discussions, summarizing, etc.
(3) Remedial learning: organizing, summarizing and evaluating.
(a) Publish the questions: There are not many questions and the meaning of the questions is clear.
(b) Information collection.
(c) Number of people: about six people.
(d) Allocation of team leaders: rotational system.
(e) Time control: It should not be too long.
(f) Help and observe students with special needs in a timely manner.

主要探討政府部門的收入議題以及地方財政理論。內容包括租稅的基本概念、效率租稅的定義、租稅公平與租稅歸宿、租稅課徵對經濟行為，如勞動供給、儲蓄、以及投資風險性資產組合選擇的影響。並介紹所得稅、消費稅及財產稅等三大稅制，以及討論非租稅收入中的規費收入與指定用途稅收入、公債理論與制度。最後，本課程討論財政分權、地方財政、補助款制度與目前台灣地方財政問題。

Mainly discusses the revenue issues of government departments and local fiscal theory. The content includes the basic concepts of taxation, the definition of efficient taxation, tax fairness and tax fate, and the impact of taxation on economic behavior, such as labor supply, savings, and investment risk asset portfolio selection. It also introduces the three major tax systems of income tax, consumption tax and property tax, and discusses fee income and designated-purpose tax income among non-tax income, as well as public debt theory and system. Finally, this course discusses fiscal decentralization, local finance, the subsidy system, and current local finance issues in Taiwan.

(1) Rosen, H. S. & T. Gayer, Public Finance, McGraw-Hill. (最新版)
(2) Cullis, J. G.. & P. R. Jones, Public Finance and Public Choice-Analytical Perspectives, McGraw-Hill. (最新版)
(3) Ulbrich, H. H., Public Finance in Theory and Practice, Thomson / South-Western. (最新版)
(4) 徐偉初、歐俊男、謝文盛, 財政學, 華泰文化。(最新版)

(1) Rosen, H. S. & T. Gayer, Public Finance, McGraw-Hill. (latest edition)
(2) Cullis, J. G.. & P. R. Jones, Public Finance and Public Choice-Analytical Perspectives, McGraw-Hill. (latest edition)
(3) Ulbrich, H. H., Public Finance in Theory and Practice, Thomson / South-Western. (latest edition)
(4) Xu Weichu, Ou Junnan, Xie Wensheng, Finance, Huatai Culture. (latest version)