Exploring Multiple Pathways for the Development of the Digital Economy Through the Tax Ecosystem from a Configurational Perspective——A Panel-QCA Analysis Based on Provincial Panel Data
Creating a favorable tax ecosystem helps form synergy,accelerates digital economy development,and enhances the efficiency of converting new productive forces.Based on the configurational perspective of the tax ecosystem's"harmonious co-construction of entities+balanced environmental development"logical framework,this study uses 31 provinces,municipalities,and autonomous regions in China from 2016 to 2022 as case samples.Using the Panel-QCA method,we explore the joint effects of complex tax ecosystem elements on the development of the digital economy in different provinces and identifies multiple driving paths.The research findings indicate that there are three models driving the development of the digital economy,which can be summarized as:"economic and technological empowerment based on tax-collection relationships""taxpayer-centered service-driven model"and"proactive tax-led digital governance and legal model".Each model incorporates core elements from both the tax ecosystem entities and the tax ecosystem environment.The absence of the four core conditions—taxpayer entities,technological environment,legal environment,and economic environment—along with the absence of peripheral institutional environment conditions,leads to non-high digital economy development.Different regions with varying development levels or resource endowments require different driving paths.The study's conclusions facilitate the shift of tax and digital economy development towards an integrated multidimensional perspective and provide crucial insights for optimizing the tax ecosystem and unlocking the potential of the digital economy.
NETL
NSTL
万方数据
