As a new form of economic development,the digital economy has greatly promoted economic growth and technological innovation,contributed to the improvement of both fiscal revenue and governance ca-pacity,and played an important role in enhancing local fiscal resilience.Based on provincial panel data from 2013 to 2020,this paper evaluated the local fiscal resilience and the development level of the digital economy and examined the impact of the digital economy on local fiscal resilience.The results show that the digital economy can improve local fiscal resilience,which is verified through a series of robustness and endogeneity-related tests.Further research finds that the digital economy has a nonlinear increasing effect on local fiscal re-silience.In addition,due to the lack of overall coordination among regions,the current development of the digi-tal economy has a negative spatial spillover effect on the fiscal resilience of neighboring regions.In view of this,it is necessary to take multiple measures to develop the digital economy and enhance the role of the digi-tal economy in promoting local fiscal resilience.Meanwhile,it is important to strike a balance between the de-velopment and coordination of the digital economy and promote coordinated development of fiscal resilience among regions.
Digital EconomyLocal Fiscal ResilienceSpatial Spillover Effect
NETL
NSTL
万方数据
