An International Comparison of Tax Systems and Tax Administration in the Context of a Digital Economy
The rapidly-increasing digital economy transforms traditional business models and value chains,significantly impacting tax systems and tax administration worldwide.To effectively address the tax challenges posed by the digital economy,a variety of countries and international organizations start exploring new models of tax systems and tax management adapted to the realities of the digital economy.In this context,this paper examines the tax systems and tax management from two dimensions,drawing on the tax challenges brought about by the development of the digital economy in China.By comparing and learning from the tax system designs and tax management experiences of representative countries and regions,as well as major international organizations dealing with the development of the digital economy,the paper gives some suggestions on reforming tax systems and tax administration in China.Those suggestions adhere to the principles of coordinated development,gradual implementation,local adaptation,and simplicity and feasibility in reform.
Digital EconomyTax SystemTax ManagementTax Collection and ManagementInternational Comparison