IDEAS home Printed from https://ideas.repec.org/h/spr/advbcp/978-94-6463-260-6_35.html

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

In: Proceedings of the 2023 International Conference on Management Innovation and Economy Development (MIED 2023)

Author

Listed:
  • Bin Liu

    (Anhui University, School of Economics)

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.

Suggested Citation

  • Bin Liu, 2024. "Research on the Influence of Digital Economy on the Tax Burden Level of Enterprises," Advances in Economics, Business and Management Research, in: Luiz Moutinho & Carlos Flavian & Rita Yi Man Li & Qiwei Zhou (ed.), Proceedings of the 2023 International Conference on Management Innovation and Economy Development (MIED 2023), pages 271-277, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-260-6_35
    DOI: 10.2991/978-94-6463-260-6_35
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a
    for a similarly titled item that would be available.

    More about this item

    Keywords

    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:advbcp:978-94-6463-260-6_35. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.