Research On The Impact Of Mathematical Economics On Local Tax Revenue In My Countr

Since 2013,"Broadband China","Internet plus","Made in China 2025","Big Data Development" and other documents and plans have been issued,which has greatly promoted the rapid,sustainable and standardized development of China’s digital economy.In 2017,China’s first provincial digital economy development plan,the Guizhou Digital Economy Development Plan(2017-2020),was promulgated,and the "digital economy" was officially proposed in the "Government Work Report" at the fifth session of the 12th National People’s Congress.Since then,various provinces and cities have successively increased their investment in the field of digital economy.The continuous development of the digital economy is promoting profound changes in the government’s governance system and capacity,and has also formed a significant impact on current tax governance concepts and technical measures.Based on this,this article studies the impact of the digital economy on local taxation in China.Analyze the impact mechanism of the digital economy on taxation from a theoretical level.We selected provincial panel data from 30 provinces,autonomous regions,and municipalities between 2015 and 2020,and conducted unit root testing,correlation analysis,regression analysis,endogenous testing,heterogeneity testing,and robustness testing based on relevant variables to draw a final impact conclusion.The research conclusion shows that the digital economy has a certain positive impact on local tax growth;Among them,the tax impact on the eastern region is significant at the level of 1%,and the tax impact on the central and western regions is positively significant at the level of 5%.According to the comparison coefficient,the digital economy in the eastern region has a greater impact on tax revenue;The digital economy has a positive impact on the efficiency of tax collection and management,with the same sign and significance as the original regression model,indicating that this regression model is robust.Finally,this article proposes to strengthen the construction of tax source integration,clarify the tax items of the digital economy business model,optimize and adjust the transfer payment system,and fully utilizing digital technology in tax authorities to promote the coordinated development of the digital economy and tax system.