(From 3_PA and PFA.
pdf) would divulge a close dialogue and
I. On the Fiscal Administration (The
Introducing Thoughts)
Fiscal administration
- shows the reality of government and
public organization in their provision
of public good or service for the
citizen
- independent subject from the
accounting, economic, political, and
legal science which is
interdisciplinary and strives for any
distinct goal of studies.
• there are many other elements to
inculcate the minds of fiscal
researcher, such as public ideals or
social justice beyond the math or
numerical requirements
Accounting or accounting sciences
would aim to set forth the standards of
evaluating the operation and asset or debt
as well as the formality to show the
numerical status or assessment for the
business, mainly private and secondarily
public.
Economic science would guide the
criterion of practice for the government or
public organization when they contemplate
on the fiscal issues or challenges.
Fiscal sustainability
- similar to the adjacent sciences but
could be defined ultimately for its
unique feature or characteristic.
• The efficiency of budget or basic
concepts, i.e., scanty resources or
appropriability problem, non-
exclusion and non-exhaustion,
eminent dichotomy between the
private and public sectors or
privatization, distinction between
provision and production, and so on,
interactive understanding between
the two sciences
There are differences being present
invariably and conceptually between them,
for example:
- the market failure perhaps would be
one stigmatic condition to increase
the profile of fiscal science
- a provision anticipated from the
government had been defined far
earlier from the classic thought, such
as police and national defense
- we may share the economic idea,
such as Pareto criterion, but the fiscal
administration would phaseout a
multifaceted interplay, principally
because it concerns of rule of
government and because of its
general absoluteness
The science of fiscal administration
would not disappear unless our reality
would be purified, as the economic thought
espoused, for the idealistic liberal market or
communism.
- In both cases, the government would
no longer be necessary, and the
fiscal administration is never
demanded.
- It also would be denied if the
communist ideals would become a
reality any ultimately, say, perish of
government and idealistic friendship
of working class without exploitation.
This means the fiscal administration is a
practical science, not merely a theoretical
framework, which is to be investigated and
approached for the kind of hybrid products.
As the political science is basically a bland
product on the concept of political power, it
could be intermingled with the fiscal
science partly in areas of thought but be
made distinct among another.