我国数字经济背景下财政税收发展研究——基于CiteSpace的文献计量分析  

Research on the Development of Finance and Taxation under the Background of Chinese Digital Economy:Bibliometric Analysis based on CiteSpace

作　　者：崔军[1] 刘冠宏 黎珍羽 CUI Jun;LIU Guan-hong;LI Zhen-yu(School of Public Administration and Policy,Renmin University of China,Beijing 100872,China)

机构地区：[1]中国人民大学公共管理学院,北京100872

出　　处：《经济问题》2023年第6期9-17,共9页On Economic Problems

摘　　要：数字经济的进步对财政税收发展带来巨大影响,基于CNKI中自2000年1月至2022年7月收录的467篇数字经济和财政税收发展方向的研究文章,运用CiteSpace 6.1.R6可视化软件对文献发表时间、收录期刊、作者、研究机构、关键词等信息进行统计、共现、突现和聚类等分析,将数字经济与财政税收发展研究划分为起步(2000—2014年)、兴起(2015—2019年)、快速发展(2020—2022年)三个阶段,从税收挑战、税收治理和国际税收角度进行综述,发现了新兴数字经济模式与技术、国内税收治理现代化建设和国际税收新规则与秩序构建为主要研究方向,为我国学习国际税收规则提供了经验,并为税收治理现代化提出建议.The progress of digital economy has a great impact on the development of finance and taxation.Based on 467 research articles on digital economy and finance and taxation included in CNKI from January 2000 to July 2022,the visualization software CiteSpace 6.1.R6 is used to conduct statistical,co-occurrence,emergence and clustering analysis on information such as literature publication time,journals,authors,research institutions and keywords.The research on the development of finance and taxation under the background of digital economy is divided into three stages:starting stage(2000—2014),rising stage(2015—2019)and rapid development stage(2020—2022).The paper summarizes the tax challenges,tax governance and international tax.Emerging digital economic models and technologies,domestic tax governance modernization and international new tax rule and or⁃der construction are the main research directions,providing experience for our country to learn international tax rules,and offering suggestions for tax governance modernization.

关 键 词：数字经济 财政税收 国际税务 税收治理 

分 类 号：F49[经济管理—产业经济] F812.42