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Tax Administration in the Era of Digital Economy

In: Proceedings of the 2025 10th International Conference on Financial Innovation and Economic Development (ICFIED 2025)

Author

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  • Mingzhi Liu

    (Anhui University, School of Economics)

Abstract

In order to The digital economy, characterized by its intangibility, concealment, and fluidity, poses significant challenges to traditional tax administration In response, various solutions such as the OECD’s dual-pillar model and the digital tax model of European countries have been proposed. China should draw on the experiences these models, optimize the permanent establishment, scientifically assess the value of data, and emphasize the role of platforms. By advancing the digitalization of tax-related processes and a new tax administration system, China can meet these challenges. Additionally, strengthening international cooperation and actively participating in the formulation of international rules are essential to addressing the challenges in tax administration under the digital economy.

Suggested Citation

  • Mingzhi Liu, 2025. "Tax Administration in the Era of Digital Economy," Advances in Economics, Business and Management Research, in: Maizaitulaidawati Md Husin & Tomoki Fujii & Xiaodong Lai & Azlina Binti Md Yassin (ed.), Proceedings of the 2025 10th International Conference on Financial Innovation and Economic Development (ICFIED 2025), pages 886-891, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-702-1_92
    DOI: 10.2991/978-94-6463-702-1_92
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