The development of the digital economy has intensified the imbalance of the horizontal distribution of VAT

Qianqian Zheng ()
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Qianqian Zheng: Anhui University

A chapter in Proceedings of the 2024 9th International Conference on Social Sciences and Economic Development (ICSSED 2024), 2024, pp 425-431 from Springer

Abstract: Abstract In recent years, China’s digital economy is developing from the “catalyst” of high-quality economic and social development in the past to the direction of “new engine”. At the same time, we must also realize the impact of the rapid development of digital economy on the current principle of production taxation and the tax system. Among them, the horizontal distribution of VAT in the digital economy among regions has become the focus of theoretical research and practice departments. Using the panel data of 30 provinces from 2015 to 2021, the impact of the development of digital economy on VAT was studied by constructing a fixed-effect model. The results show that the development of digital economy in a certain region will promote the growth of VAT revenue on the whole, but the gap of digital economy development between regions will further aggravate the situation of VAT revenue between regions. Further analysis found that the impact of the digital economy is more obvious for the central and western regions. Based on the current VAT deviation situation.

Keywords: digital economy; value added tax; tax deviation; production principle; fixed effect (search for similar items in EconPapers)
Date: 2024
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DOI: 10.2991/978-94-6463-459-4_51

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