The digital economy is an important engine for building a modernized economic system and promoting high-quality economic development,which has a profound impact on local tax revenues while enhancing the efficiency of resource allocation and promoting industrial transformation and upgra-ding.This article empirically analyzes the impact of digital economy development on local tax revenue using provincial panel data from 2013 to 2020.The results of the study show that the development of digital economy can significantly promote the growth of local tax revenues,and the impact effect is stron-ger in the eastern and western regions,regions with high marketization level and regions with high human capital level.Mechanism analysis shows that the digital economy can promote the reform of tax collection and management,promote the upgrading of industrial structure and reduce labor mismatch to drive the'improve quality and increase quantity'of local tax sources,and then promote the growth of local tax revenues.Further analysis reveals that the digital economy has a greater effect on direct tax revenue than indirect tax,which is in line with the direction of the current tax reform.The research of this article provides a realistic basis for scientifically judging the overall effect and differential effect of digital economy on local tax revenues,and for deeply understanding the growth path of local tax revenues in the context of digital economy,so as to help the construction of local tax sources and pro-mote the coordinated development of the region.
Digital economyLocal tax reve-nuesMediation effect
NETL
NSTL
万方数据
