Research on Current Challenges and Countermeasures of Digital Transformation of Tax Collection and Administration

Yihan Chen ()
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Yihan Chen: Jimei University, School of Finance and Economics

A chapter in Proceedings of the 2025 10th International Conference on Social Sciences and Economic Development (ICSSED 2025), 2025, pp 359-367 from Springer

Abstract: Abstract The outline of the 14th Five-Year Plan proposes to “deepen the reform of tax collection and administration system, build smart taxation, and promote the modernization of tax collection and administration,” which is supported by the 20th CPC National Congress, indicating that tax digitalization will have a profound impact. Taking M City of F Province as a typical case, this paper initially understands the current situation of the digitalization of tax collection and administration, and then further analyzes the current situation, existing difficulties and improvement paths of grassroots tax in the digital transformation from the perspective of “full life cycle” of data through literature research, case analysis, questionnaire survey and interview. This paper explores the problems of tax collection and administration in the process of digitalization, such as system construction, tax talent team construction, data sharing and information security. Combined with the theory of information asymmetry and tax compliance, this paper proposes countermeasures from the aspects of “number” and “governance”. It will help grassroots tax authorities better cope with the challenges of economic diversification and complexity of tax collection and administration, and realize service transformation and upgrading.

Keywords: Tax by numbers; Digital transformation; Tax collection and administration; The digital economy; Tax Bureau (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-734-2_42

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DOI: 10.2991/978-94-6463-734-2_42

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