Digital Economy Development and Taxation:Overview and Prospects
The booming digital economy has brought many challenges to the tax system based on the industrial economy while empowering the high-quality development of the economy.Accordingly,academics have conducted an all-round discussion on how to effectively respond to the impact of the development of digital economy on taxation.This paper has sorted out the research results of tax theories under the digital economy in terms of tax system design principles,tax system elements,horizontal tax distribution among governments,tax revenue changes,tax system structural adjustment,data assets taxation,tax administration and international tax coordination,etc.It aims to provide useful references for promoting tax reform,optimizing the tax administration model,and connecting with international tax rules,and contributing to further deepen the reform in a comprehensive manner and accelerate the promotion of Chinese path to modernization.
Digital EconomyTax ReformTax Collection and AdministrationInternational TaxationOverview and Outlook
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