The development of the digital economy has intensified the imbalance of the horizontal distribution of VAT

DOI

10.2991/978-94-6463-459-4_51How to use a DOI?

Keywords

digital economy; value added tax; tax deviation; production principle; fixed effect

Abstract

In recent years, China’s digital economy is developing from the “catalyst” of high-quality economic and social development in the past to the direction of “new engine”. At the same time, we must also realize the impact of the rapid development of digital economy on the current principle of production taxation and the tax system. Among them, the horizontal distribution of VAT in the digital economy among regions has become the focus of theoretical research and practice departments. Using the panel data of 30 provinces from 2015 to 2021, the impact of the development of digital economy on VAT was studied by constructing a fixed-effect model. The results show that the development of digital economy in a certain region will promote the growth of VAT revenue on the whole, but the gap of digital economy development between regions will further aggravate the situation of VAT revenue between regions. Further analysis found that the impact of the digital economy is more obvious for the central and western regions. Based on the current VAT deviation situation.

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.

Download article (PDF)

TY  - CONF
AU  - Qianqian Zheng
PY  - 2024
DA  - 2024/07/23
TI  - The development of the digital economy has intensified the imbalance of the horizontal distribution of VAT
BT  - Proceedings of the 2024 9th International Conference on Social Sciences and Economic Development (ICSSED 2024)
PB  - Atlantis Press
SP  - 425
EP  - 431
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-459-4_51
DO  - 10.2991/978-94-6463-459-4_51
ID  - Zheng2024
ER  -