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

DOI

10.2991/978-94-6463-260-6_35How to use a DOI?

Keywords

Digital economy development; Corporate tax burden; Tax collection and management

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.

Copyright

© 2024 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Bin Liu
PY  - 2023
DA  - 2023/09/28
TI  - Research on the Influence of Digital Economy on the Tax Burden Level of Enterprises
BT  - Proceedings of the 2023 International Conference on Management Innovation and Economy Development (MIED 2023)
PB  - Atlantis Press
SP  - 271
EP  - 277
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-260-6_35
DO  - 10.2991/978-94-6463-260-6_35
ID  - Liu2023
ER  -