A Ph.D. in taxation needs to study mathematics. As a doctor of taxation, mathematics is a very important subject, because the field of taxation involves a lot of numbers and calculations. Therefore, a tax doctor needs to have certain mathematical knowledge to understand and apply tax laws and regulations. Specifically, the mathematical knowledge that the tax doctor needs to master includes: basic knowledge of mathematics, statistics and probability theory, linear algebra and matrix theory. In a word, mathematics is a subject that tax doctors must master, which is of great significance to tax research and practice.