Tax Administration in the Era of Digital Economy

DOI

10.2991/978-94-6463-702-1_92How to use a DOI?

Keywords

Digital economy; Tax administration; Dual-pillar model of digital economy

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.

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  - Mingzhi Liu
PY  - 2025
DA  - 2025/05/05
TI  - Tax Administration in the Era of Digital Economy
BT  - Proceedings of the 2025 10th International Conference on Financial Innovation and Economic Development (ICFIED 2025)
PB  - Atlantis Press
SP  - 886
EP  - 891
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-702-1_92
DO  - 10.2991/978-94-6463-702-1_92
ID  - Liu2025
ER  -