Research On Evaluation Of Digital Development Level Of Tax Administration In China

Tax Administration is an important means to regulate economic operation.As an important part of national governance,tax governance covers many aspects such as tax reform and tax system design at the methodological level,and its effects affect all aspects of national politics,economy and society.With the development of the digital economy,people’s mode of production and consumption has undergone major changes,new business forms and new economic models have emerged,new tax risks have also emerged,international exchanges and cooperation,and the frequency of data exchange between functional departments has increased,and the ways and means of governance are also different from the past.The digital reform of tax governance has become the focus of discussion in the recent stage of fiscal and tax governance,and has attracted the common attention of scholars and tax workers.In the field of tax governance,we hope that digital transformation can bring about an efficient,coordinated and unified systematic "good governance".As the development direction of tax governance in the future,it is necessary for us to study the evolution of tax governance,the practice of data elements,the digital features of tax governance and the level of development.In view of the problem of digitalization of tax administration,scholars at home and abroad have begun to explore it initially,but there are still big research gaps at present,such as,there is not only a lack of theoretical research on risk response,process evolution,system construction,tax system design,but also a lack of comprehensive measurement of the level of digital development of tax governance evaluation.In view of this,the logical structure of this paper is to sort out the factual features of the digitalization of tax administration,to explore and analyze the theoretical basis of the digitalization of tax administration,and to construct an index system for evaluating the digitalization of tax administration,using statistical methods and data to calculate the level of development of tax governance digitization,and finally analyze the impact of digital tax governance factors.In particular,first of all,it clarifies the connotation and characteristics of the digitalization of tax administration,from the general situation of the digitalization of foreign tax administration to the exploration of the digitalization of domestic tax administration,this paper analyzes the influence of tax system design and tax system reform on national economic structure and policy implementation,and summarizes the theoretical basis of tax administration digitalization.Secondly,constructing the digital index system of tax administration,using the entropy method and the projection pursuit model to comprehensively evaluate and analyze the development level of tax administration in various provinces of China,the paper draws the conclusion that the digital development level of tax administration of large enterprises in Tianjin has been improved year by year,and draws the conclusion that the actual status quo and the influencing factors of the development level of the digitalization of every province have been obtained,this paper makes a comparative analysis on the provincial-level regional index data such as Beijing,Shanghai,Guangdong and so on.Using the obstacle factor diagnosis model,this paper explores the factors that affect the digitalization level of tax administration.Finally,taking the comprehensive evaluation score data of the digital development level of tax administration of each province-level region calculated in chapter 7 as the core explanatory variable to construct the spatial econometric model,by introducing the control variable,to measure the spatial effect of the proportion of the total tax revenue of each province.It is concluded that the level of digitalization of tax administration of a province-level region has a positive promoting effect on the proportion of the total tax revenue of that province-level region,it is also the main conclusion that the proportion of total tax revenue in other provinces has significant spatial spillover effect.The innovation of this paper is mainly embodied in the following three aspects:(1)the digital definition of tax governance and the basic characteristics and theoretical basis.(2)according to the basic characteristics of the digitalization of tax administration,establish a comprehensive evaluation system of the digitalization of tax administration,and evaluate the development level and influencing factors of the digitalization of tax administration,to promote the sustainable development of digital tax governance options.(3)the spatial econometric model is constructed to analyze the agglomeration effect and spatial spillover effect of the digitalization level of provincial regional tax administration on the proportion of total tax revenue.On the basis of empirical analysis,this paper supplements and perfects the previous literature on improving the level of inter-regional digital synergy of tax governance.Based on the above research,this paper puts forward the following policy recommendations:(1)tamping data quality,focusing on accurate wind control is the key to improve the reliability of tax governance digitization.(2)to strengthen supervision in advance and reduce the density of transferred cases.(3)one of the ways to improve the digital efficiency of tax administration is to expand the coverage of online tax administration and update the performance management of online services.(4)to highlight the benefits of digital taxation and enhance the accuracy of actual taxation.