Impact of Digital Economy on Efficiency of Tax Collection and Administration

DOI

10.2991/978-94-6463-874-5_5How to use a DOI?

Keywords

Digital Economy; Tax; Tax Collection Efficiency

Abstract

As a product of the deep integration of information technology and the real economy, the digital economy is characterized by high efficiency, information sharing, boundarylessness, and innovation profoundly changing traditional economic forms and tax collection and administration models. On the one hand, the digital economy provides opportunities for improving tax collection efficiency by broadening the tax base, increasing tax revenue, and enhancing tax transparency; On the other hand, its complexity and concealment also pose challenges to traditional tax systems, increasing the difficulty of tax supervision, leading to tax revenue loss and regulatory blind spots. The article combines international practical experience to analyze the effective practices of countries such as the United States, the United Kingdom, and Australia in building electronic tax platforms and promoting tax digitization. At the same time, it is pointed out that China has initially established a modern tax collection and administration system of “the digital taxation age” through the merger of national and local taxes and the “Golden Tax Phase IV “reform. Continuously promoting technological innovation, strengthening cross departmental collaboration and data sharing, and enhancing the tax code to conform to the digital economy’s growing trend.

Copyright

© 2025 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  - Yuguo Zhou
PY  - 2025
DA  - 2025/11/03
TI  - Impact of Digital Economy on Efficiency of Tax Collection and Administration
BT  - Proceedings of the 2025 International Conference on Financial Innovation and Marketing Management (FIMM 2025)
PB  - Atlantis Press
SP  - 30
EP  - 36
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-874-5_5
DO  - 10.2991/978-94-6463-874-5_5
ID  - Zhou2025
ER  -