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Ye Shan:Legal control of fiscal deficits
Ye Shan:Legal control of fiscal deficits
Date：2014-10-11
About the book
In this book, financial deficit is divided into three types, cyclical financial deficit, structural financial deficit, and administrative financial deficit. Based on the fact, financial deficit can be handled in two ways. The first way is more traditional; government makes sure the legality of application of financial power through budget control. The second way is more contemporary; government ensures that financial deficit will be within legal limit through budget control. With the support of two systems, budget law, fiscal and tax law, economic law and social law will be fully developed in an effective way.
About the author
Ye Shan, doctor of judicial science, is an associate professor of Peking University Law School. The main areas of her research are fiscal and tax law, social law and economic law.