本課程介紹探討財政學(Public Finance)(也有稱為公共經濟學Public Economics)的基本概念及探討當前財稅問題，但非入門課程。 財政學涵蓋的範圍包括公共支出(福利經濟學)、公共收入(租稅制度等)、財政調節(公共債務管理)及地方財政等議題。本課程著重公共收入面(租稅制度等)等議題，基於「量出為入」原則，包括租稅總論(租稅結構、租稅效率效果、租稅誘因效果、租稅公平)、租稅各論(所得稅、銷售稅 、財產稅)、財政調節(公共債務管理)及地方財政議題，討論福利經濟分析 高齡化社會的財政負擔 租稅改革 全球公司最低稅負 重大災害財政紓困債務(Fiscal bailouts)與財政永續問題(Fiscal sustainability)。
This course "Public Finance" or Public Economics will emphasize on public revenues and fiscal adjustment of government and intergovernmental fiscal adjustment, because most of topics of public expenditures would be already discussed in the course "Intermediate Microeconomics".
The object of government is the welfare of the people. The material progress and prosperity of a nation are desirable chiefly so far as they lead to the moral and material welfare of all good citizens. – Theodore Roosevelt