Tax System Evolution and Tax Base Selection in Digital Economy:Based on Value Protection and Information Constraints
The development of the digital economy not only raises broad challenges in tax policy,but also puts enormous pressure on the underlying framework of the current tax system to adapt and evolve.Therefore,in addition to seeking to restore the effectiveness of the implementation of tax principles,it is at least as important to promote the evolution of tax systems by resorting to base selection.In this paper,the evolution of tax system is defined as a dynamic process of protecting economic value and reducing information constraints,which is driven by tax base selection and meets three criteria of selection:matching the characteristics of digital economy,income stability,and minimization of distortion effect.According to this,the dominant tax base is the main consumption tax base,neutral tax base and corrective tax base,covering six dominant taxes:terminal sales tax,consumption expenditure tax,cash flow tax,rent adjustment tax,metabolic flow tax and local surtax.Through the creation and implementation of complementary arrangements such as simple registration systems,the dominant tax base and taxes can operate with relatively low information constraints,provide coordinated tax protection for the healthy development of the digital economy,and support a range of important public values,including fiscal autonomy,healthy consumption,environmental protection,transparency,tax citizenship,and tax civilization.The main contribution of this paper is to try to demonstrate the dominant tax base and tax types,and point out the medium and long term goals and directions for the current tax system.
Digital EconomyTax System EvolutionTax Base PreferentialValue ProtectionInformation Constraints
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