The Digital Economy, Tax Efforts and Tax Growth

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Journal of Central University of Finance & Economics ›› 2022, Vol. 0 ›› Issue (12) : 3-15.

XIE E, MENG Ting

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Abstract

This paper mainly discusses the influence of digital economy on tax field and reveals the mechanism behind it.At the theoretical level, generally speaking, tax efforts have a significant positive effect on tax growth, while the impact of digital economy on tax efforts may be positive promotion or reverse inhibition,so there are two possibilities of the impact of digital economy on tax growth.At the empirical level, based on China's 2010-2019 provincial panel data, the authors use fuzzy comprehensive evaluation method and tax handle method to measure the development level of digital economy and the degree of tax efforts, and discuss the internal relationship among digital economy, tax efforts and tax growth.The results show that digital economy inhibits the growth of tax revenue, and this conclusion is still valid after considering the endogenous factors.Meanwhile, there is regional heterogeneity in this effect, and the inhibition degree in the central and western regions is higher than that in the eastern regions.In addition, the analysis of the mechanism shows that tax effort is an important mechanism that hinders the rapid growth of tax revenue in digital economy.Therefore, attention should be paid to the improvement of the tax system and the improvement of the level of tax collection and management, so as to seize the opportunity of the development of digital economy to create the dividend of tax revenue.

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Digital economy / Tax growth / Tax effort / Fuzzy comprehensive evaluation

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XIE E, MENG Ting. The Digital Economy, Tax Efforts and Tax Growth[J]. Journal of Central University of Finance & Economics, 2022, 0(12): 3-15

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