Research Article
The Impact of the Digital Economy on Regional Tax Administration Efficiency
@INPROCEEDINGS{10.4108/eai.17-6-2022.2322721, author={Panpan Pan}, title={The Impact of the Digital Economy on Regional Tax Administration Efficiency}, proceedings={Proceedings of the International Conference on Information Economy, Data Modeling and Cloud Computing, ICIDC 2022, 17-19 June 2022, Qingdao, China}, publisher={EAI}, proceedings_a={ICIDC}, year={2022}, month={10}, keywords={the digital economy; regional tax administration efficiency; dea-malmquist model; tobit panel model}, doi={10.4108/eai.17-6-2022.2322721} }- Panpan Pan
Year: 2022
The Impact of the Digital Economy on Regional Tax Administration Efficiency
ICIDC
EAI
DOI: 10.4108/eai.17-6-2022.2322721
Abstract
Based on the DEA-Malmquist model, the regional tax administration efficiency of 31 provinces in China from 2011 to 2020 is measured and dynamically analyzed to further explore the impact of the digital economy on the regional tax administration efficiency. China's tax administration efficiency has relative efficiency differences among regions, and tax administration efficiency needs to be improved. Further, using the panel Tobit model, a multi-level empirical analysis was conducted on the impact of the digital economy on the efficiency of tax administration, and the regression results showed that the digital economy and fiscal level had a significant positive impact on the efficiency of tax administration. Based on this, we think about improving the efficiency of local tax administration by strengthening technological innovation in tax administration; rationally and effectively allocating the digital economy, and strengthening the use of digital taxation to govern taxes.