税制结构对数字经济发展的影响效应研究  

Study on the Effect of Tax Structure on the Development of Digital Economy

作　　者：金彩红 田发[1] Caihong Jin;Fa Tian(Business School,University of Shanghai for Science and Technology,Shanghai)

机构地区：[1]上海理工大学管理学院,上海

出　　处：《运筹与模糊学》2024年第6期444-456,共13页Operations Research and Fuzziology

基　　金：国家社会科学基金项目“数字经济企业的税收治理机理、效果及策略研究”(24BJY047)。

摘　　要：税收既是国家财政之源,又是国家治理能力得以实践的前提与基础,也是国家进行公共治理的重要规范工具,能够调控并引导经济社会的良性有序发展。构建科学的税法体系是应对数字经济挑战的重要方式。本文从数字基础设施、数字产业发展、数字经济环境3个维度构建我国2013年~2022年30个省份的数字经济发展水平指数,探讨税制结构对数字经济发展水平的影响。研究结果表明,以直接税为主的税制结构对数字经济发展有显著促进作用,提升直接税比例有助于发展数字经济。这个结论在基础回归和稳健性检验中保持一致。通过提高直接税比例并合理运用税收收入,政府可以为数字经济的发展提供强有力的支持,进而推动我国数字经济的高质量增长。Taxation is not only a source of national revenue but also a prerequisite and foundation for the practice of national governance.It serves as an important regulatory tool for the state to implement public governance,helping to guide and regulate the healthy and orderly development of the econ-omy and society.Establishing a scientific tax system is a key approach to addressing the challenges posed by the digital economy.This article constructs a digital economy development index for 30 provinces in China from 2013 to 2022,considering three dimensions:digital infrastructure,digital industry development,and the digital economic environment.It explores the impact of the tax sys-tem structure on the development of the digital economy.The research results indicate that a tax system structure dominated by direct taxes has a significant positive effect on the development of the digital economy,and increasing the proportion of direct taxes is beneficial for its growth.This conclusion remains consistent across both basic regression and robustness tests.By increasing the proportion of direct taxes and making reasonable use of tax revenue,the government can provide strong support for the digital economy’s development,thereby promoting the high-quality growth of China’s digital economy.

关 键 词：税制结构 数字经济 直接税 

分 类 号：F81[经济管理—财政学]