Research on the Influence of Digital Economy on the Tax Burden Level of Enterprises

Bin Liu ()
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Bin Liu: Anhui University, School of Economics

A chapter in Proceedings of the 2023 International Conference on Management Innovation and Economy Development (MIED 2023), 2024, pp 271-277 from Springer

Abstract: Abstract Using entropy weight method, this paper calculates the development level of digital economy in 30 provinces (except Tibet) in China from 2011 to 2020, and empirically analyzes the influence and mechanism of digital economy development on corporate tax burden. It is found that the development of digital economy can obviously reduce the tax burden of enterprises, and tax payment is the main reason for the difference in the tax burden level of enterprises. Therefore, it is necessary to speed up the development of digital economy, promote industrial transformation and upgrading; strengthen regional information sharing, improve the efficiency of tax collection and management; increase support for tax preferential policies for digital economy enterprises and improve their accuracy.

Keywords: Digital economy development; Corporate tax burden; Tax collection and management (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-260-6_35

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DOI: 10.2991/978-94-6463-260-6_35

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