Changes in the Sources of Global Social Security Financing and the Direction of Tax Reform in the Era of Digital Intelligence
The rapid development and widespread application of digital technologies,with artificial intelligence as its core,have driven the rise of the global digital economy.The trend of digital intelligence has led to the informalization and artificial intelligence substitution effect of the employment market,which in turn affects the structure of social insurance participants,reduces the sources of social security financing,and poses challenges to the traditional contributory social insurance system based on formal employment.Possible future reform directions include:increasing the scale of social security expenditures funded by general taxation,exploring new sources of tax revenue,and further strengthening the administration of fees and taxes collection.
Digital intelligenceEmploymentSocial securityTax reform