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

Based on the Perspective of Yangtze River Delta Integration

DOI

10.2991/978-94-6463-598-0_58How to use a DOI?

Keywords

Digital economy; tax revenue source deviation; Yangtze River Delta integration; industrial structure

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.

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  - Shuai Cheng
PY  - 2024
DA  - 2024/12/19
TI  - Research on the Impact of Digital Economy on the Degree of Revenue Tax Source Deviation
BT  - Proceedings of the 2024 3rd International Conference on Public Service, Economic Management and Sustainable Development (PESD 2024)
PB  - Atlantis Press
SP  - 548
EP  - 554
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-598-0_58
DO  - 10.2991/978-94-6463-598-0_58
ID  - Cheng2024
ER  -