Recently,Professor Jiang Wuzhen of our School published a sole‑authoredarticle entitled “Theoretical Logic and Practical Transformation ofFiscal–Tax Law Integration” in Chinese Social Sciences,Issue No. 2 (2024). This marks Professor Jiang’s second publication in ChineseSocial Sciences, once again demonstrating the high academic quality andsustained impact of his research.
Centered on constructing anintegrated disciplinary image and a holistic legal order for fiscal and taxlaw, The Theoretical Logic and Practical Transformation of the Integration ofFiscal and Tax Law offers an in-depth theoretical interpretation of theproposition of fiscal and tax law integration. From three dimensions—establishing a fiscal and tax legal value system with clearhierarchical structure and distinct content, constructing a fiscal and taxlegal norm system that achieves holistic-partial coordination and integration,and fostering a fiscal and tax legal governance framework that balances therelationships between government, market and society—the paper outlines a practical reform path for the fiscal and taxgovernance system, which is more aligned with the needs of modernizing nationalgovernance system and governance capacity.
This achievement representsanother landmark output of the Guangzhou Research Center for the Modernizationof Fiscal and Tax Governance, directed by ProfessorJiang.
TheCenter is a Key Humanities and Social Sciences Research Base of Guangzhou andfocuses on exploring the rule‑of‑law pathways toward a modern fiscal systemthrough three major research areas: modernization of budget governance,coordinated tax governance in the Guangdong–Hong Kong–Macao Greater Bay Area,and local green fiscal and tax regimes.
It is worth noting thatSocial Sciences in China is sponsored by the Chinese Academy of SocialSciences. It mainly publishes the latest and most significant academic researchfindings in the field of humanities and social sciences in China, and is widelyrecognized by the academic community as the country’s highest-levelcomprehensive academic journal of humanities and social sciences.
