Analysis on Tax Collection and Management of Digital Economy

Zhu, Chunxiao

doi:10.1051/e3sconf/202125303046

Cited by 5 publications

(3 citation statements)

References 1 publication

(1 reference statement)

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“…Although the Internet plus economic mode is not aimed at data communication between electronic devices, the traditional Internet-based facilities based on electronic hardware have direct support for the Internet plus economy [ 8 ], as shown in Figure 3 .…”

Section: Specific Performance Of Southwest Regional Economymentioning

confidence: 99%

Research on the Impact of Regional Economy on Industrial Development from the Perspective of Big Data

Zhang

Zhao

et al. 2021

Applied Bionics and Biomechanics

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In order to study the driving force of China’s rapid economic development in the past ten years, the study takes Guizhou, Yunnan, and Guangxi as a case study, focusing on the big data assets exchange (GBDEx) and Beibu Gulf Economic Zone, and discusses the impact of Internet plus economic and government data and the big data system on regional economy. Finally, it is believed that the Internet and big data fully avoid the disadvantages of traffic distance between the western region and the eastern region, make full and efficient cooperation between enterprises and institutions in the central and western regions and Chinese and foreign economic entities, and strengthen the control of economic behavior from the big data level with the support of the service-oriented government. The information entropy output from the Internet big data system has led to a significant entropy reduction process in China’s economic environment and a more orderly economic system, which is also an important reason for the rapid development of China’s economy.

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Section: Specific Performance Of Southwest Regional Economymentioning

confidence: 99%

Research on the Impact of Regional Economy on Industrial Development from the Perspective of Big Data

Zhang

Zhao

et al. 2021

Applied Bionics and Biomechanics

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“…Even if there are no papers focusing on the impact of broadband coverage and speed on fiscal efficiency, these variables are an indicator of digitalization which is extensively studied. The relationship between digitalization and fiscal performance has been analyzed by several authors [5,7,[14][15][16][17][18][19]. Koniagina [14] emphasized the role played by "digital technology" in raising tax revenues.…”

Section: Literature Reviewmentioning

confidence: 99%

Combining the Broadband Coverage and Speed to Improve Fiscal System Efficiency in the Eastern European Union Countries

et al. 2022

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Current challenges triggered by the limited interactions between people and institutions during the pandemic crisis have emphasized the need to strengthen the digitization process of all public services. In this sense, we considered it opportune to carry out research in order to establish the impact of the technological infrastructure, in terms of coverage and download speed, on the efficiency of the fiscal policy expressed by the volume of income from taxes and fees. Therefore, we propose a robust regression model tested with S-estimator that allows for outliers in the dataset. The results indicate that an improvement in download speed has a significant positive effect on the level of tax collection and that a better broadband coverage improves the amount of revenues from taxes and contributions. In the analyzed countries, the technological infrastructure is developing, and the decision-makers should make efforts to reach the targets proposed in the Digital Agenda for Europe in terms of broadband coverage and speed.

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“…Data is not only created by enterprises, but also includes user participation, so it is di cult for tax authorities to accurately evaluate the value generated by data. In terms of transaction form, business activities in the digital economy are mainly through online channels, which tend to be virtualized, and business data is hidden for tax departments (Zhu, 2021). These tax-related characteristics of the digital economy have brought challenges to the traditional management mode of tax departments.…”

Section: Introductionmentioning

confidence: 99%

Does Enterprise Digital Transformation Reduce Tax Compliance?

ren

2024

Preprint

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In the era of the digital economy characterized by technologies such as artificial intelligence, big data, and cloud computing, digital transformation has become a key path for enterprises to enhance their competitiveness and achieve sustained growth. Existing research has not reached a consensus on the impact of corporate digital transformation on tax compliance behavior, and there is a lack of empirical evidence from a micro perspective on the level of an enterprise. This study explores the impact of enterprises' digital transformation on tax compliance behavior based on data from 2011–2022 Chinese listed companies. Results show that the digital transformation of enterprises can significantly reduce tax compliance behavior by reducing tax avoidance costs. Further research found that this negative effect has significant heterogeneity among enterprises of different ownership and size. Our findings not only expand the theoretical understanding of enterprise digital transformation and tax compliance but also provide theoretical support for governments to promote enterprise digital transformation and tax supervision.

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Analysis on Tax Collection and Management of Digital Economy

Cited by 5 publications

References 1 publication

Research on the Impact of Regional Economy on Industrial Development from the Perspective of Big Data

Research on the Impact of Regional Economy on Industrial Development from the Perspective of Big Data

Combining the Broadband Coverage and Speed to Improve Fiscal System Efficiency in the Eastern European Union Countries

Does Enterprise Digital Transformation Reduce Tax Compliance?

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