Impact of Digital Economy on Efficiency of Tax Collection and Administration

Yuguo Zhou ()
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Yuguo Zhou: Henan University of Economics and Law, School of Public Finance and Taxation

A chapter in Proceedings of the 2025 International Conference on Financial Innovation and Marketing Management (FIMM 2025), 2025, pp 30-36 from Springer

Abstract: Abstract As a product of the deep integration of information technology and the real economy, the digital economy is characterized by high efficiency, information sharing, boundarylessness, and innovation profoundly changing traditional economic forms and tax collection and administration models. On the one hand, the digital economy provides opportunities for improving tax collection efficiency by broadening the tax base, increasing tax revenue, and enhancing tax transparency; On the other hand, its complexity and concealment also pose challenges to traditional tax systems, increasing the difficulty of tax supervision, leading to tax revenue loss and regulatory blind spots. The article combines international practical experience to analyze the effective practices of countries such as the United States, the United Kingdom, and Australia in building electronic tax platforms and promoting tax digitization. At the same time, it is pointed out that China has initially established a modern tax collection and administration system of “the digital taxation age” through the merger of national and local taxes and the “Golden Tax Phase IV “reform. Continuously promoting technological innovation, strengthening cross departmental collaboration and data sharing, and enhancing the tax code to conform to the digital economy’s growing trend.

Keywords: Digital Economy; Tax; Tax Collection Efficiency (search for similar items in EconPapers)
Date: 2025
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DOI: 10.2991/978-94-6463-874-5_5

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