财政学历来被视为官府之学,给领导出谋划策之学,寻找政策依据之学。这种认识并不全面。财政税收历来是国家权力和纳税人权利的交集点,而非政府单边之事,所以它也是民间之学,与亿万众生之图存、之福祉、之未来息息相关。所以,公众(纳税人)之于赋税的认识与看法,也应该在税收学的研究范围之内,而不是像现在这样游离其外。如阿马蒂亚森所说,你不能凭部分人的富裕和局部的繁华来判断 Fiscal studies have always been regarded as the government of the government, to give advice and advice to the leadership of the school, looking for policy basis for the study. This understanding is not comprehensive. Fiscal taxes have always been the intersection of state power with the taxpayer’s right, not the one-sided matter of the government. Therefore, it is also a non-governmental study that is closely linked with the future of the well-being of millions of beings. Therefore, the public (taxpayers) understanding and view of taxation should also be within the scope of the study of taxation, rather than as free as now. As Amatiyasson said, you can not judge with the prosperity of some people and the local prosperity