Research on the Impact of Digital Economy on the Degree of Revenue Tax Source Deviation

Shuai Cheng ()
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Shuai Cheng: Anhui University, School of Economics

A chapter in Proceedings of the 2024 3rd International Conference on Public Service, Economic Management and Sustainable Development (PESD 2024), 2024, pp 548-554 from Springer

Abstract: Abstract Based on the theoretical mechanism of digital economy and tax deviation, an evaluation system is constructed, and using the balanced panel data of 41 cities in the Yangtze River Delta (YRD) region from 2011 to 2021, the following conclusions are drawn through the regression of two-way fixed-effects model: the improvement of the level of development of the digital economy can significantly alleviate the degree of tax deviation. Based on the above analysis, this paper puts forward four countermeasure suggestions from the perspective of YRD integration.

Keywords: Digital economy; tax revenue source deviation; Yangtze River Delta integration; industrial structure (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-598-0_58

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DOI: 10.2991/978-94-6463-598-0_58

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