Analysis of Factors Influencing the Development of Science and Technol-ogy Industry from the Perspective of Financial and Tax Policies——Based on TOPSIS-DEMATEL-ISM Model
[Purposes]The technology industry is an important part of supporting high-quality economic development,exploring the potential relationship between financial and tax policies and the high-quality development of the technology industry is of great significance in helping to enhance China's technologi-cal innovation capabilities.[Methods]By constructing an entropy weighted TOPSIS model,the impor-tance of various financial and tax policies in the development of the technology industry was evaluated.Based on this,the DEMATEL model and ISM model were introduced to explore the pathways of different financial and tax policies regulating the technology industry.[Findings]The overall promotion effect of tax policies on the technology industry is better than that of fiscal policies,but fiscal education expendi-ture and fiscal public service expenditure also have a strong direct promotion effect on the technology in-dustry.[Conclusions]The results indirectly confirm the rationality and inevitability of China's strong tax incentives for the technology industry.
financial and tax policiestechnology industryentropy weight TOPSIS modelDEMATEL modelISM model