On the Digitalization of Tax Governance for Boosting High-Quality Development of a Digital Economy
Great changes of the taxation object and income distribution system have taken place in the era of digital economy.Tax governance needs to undergo corresponding digital transformation in order to serve the high-quality development of digital economy effectively.The digitalization of tax governance mainly includes digitization of tax law rules and institutional systems,digitalization of tax collection and service systems,and digitalization of tax information and organizational systems.Thus,promoting digitalization of tax governance is actually a grand and systematic project,and requires at least four pairs of relationships to be correctly handled,that is,relationship among macro,meso and micro economy,relationship between government and market,relationship between fairness and efficiency,and relationship between development and security.In order to adapt to the new characteristics and changes effectively in the era of digital economy,the tax authorities need to accelerate digital transformation of tax governance from the perspectives of concept,technology and management,thereby harnessing the digitalization of tax governance to promote the high-quality development of the digital economy.
Tax GovernanceDigitalizationDigital EconomyHigh-quality Development
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