Mechanism Analysis and Effect Test of Digital Economy Affecting Regional Tax Gap
The vigorous development of digital economy brings opportunities to the growth of regional tax revenue,but also challenges to the reform of tax system.With the increasing attention of digital economy and the adjustment of industrial structure,the difference of regional resource endowment affects the pattern of tax revenue in China.Based on the data of 289 prefecture-level cities in China from 2008 to 2021,the impact mechanism and effect of the development of digital economy on the income tax and value-added tax gap are analyzed.The results show that the development of digital economy widens the inter-regional tax gap,especially the effect on value-added tax;Under the adjustment of the attention of digital economy,the regional tax gap is gradually narrowed,and the adjustment of industrial structure has an intermediary effect.At the same time,the marginal effect of the development of digital economy on enlarging the gap between personal income tax and the overall tax is decreasing,and the marginal effect on enlarging the gap between value-added tax is increasing.The impact of the development of digital economy on the regional tax gap presents a non-uniform distribution.In order to achieve high-quality development of the digital economy and enhance the fit between the tax system and the development of the digital economy,it is necessary to carry out in-depth reforms of the current tax system from multiple dimensions and continuously improve the tax revenue sharing system.In particular,considering the tax revenue sharing of platform enterprises as a breakthrough,the central government should allocate the value-added tax,corporate income tax,and personal income tax paid by platform enterprises among provinces according to unified rules.
万方数据
维普
