A Research on the Impact of Changes of Economic Era on Tax Governance Models:On the Direction of Tax Reform in the Digital Economy Era
From the agricultural economy era to the industrial economy era,and then to the digital economy era,every major change in the economic era will have a great impact on the tax governance model and tax system.In order to understand the impact of economic era changes on the tax system,this paper reviews the underlying logic of tax system design in various economic eras from four dimensions:tax source,tax information,tax attribution and tax function.It analyzes the impact of digital economy on the tax governance system,and provides policy suggestions for future tax reform and tax governance model.
NETL
NSTL
万方数据
