The primary fields of study within this department encompass:

The economic role of the state: Analyzes the theoretical foundations of state intervention due to market failures, externalities, public goods, and income distribution issues.

Theory of public revenues: Focuses on the effects of taxation on economic behavior, the distribution of the tax burden, principles of optimal taxation, and the impacts of fiscal policies on income inequality.

Theory of public expenditures: Examines the effects of expenditure decisions on individuals' welfare levels, production, and consumption structures, analyzing them in line with principles of efficiency, equity, and sustainability.

The relationship between fiscal policies and macroeconomic balances: Evaluates the impacts of fiscal policies on the economic structure within the context of inflation, unemployment, growth, and public borrowing.

Normative analysis: Involves analyses based on ethical, just, and democratic principles within the framework of the question "how should it be?" regarding fiscal regulations.

The discipline is in close relationship with fields such as economic theory, public policy, political science, and law. Thus, students acquire the ability to evaluate both the conceptual structure of economic models and the social impacts of policy implementations.

While Fiscal Theory opens doors to conceptual inquiries that form the basis of public finance literature, it enables academic thought to meet policy production processes by contributing to the rationalization of policies at the implementation level.