Research On The Impact Of China’s Tax Administration Efficiency From The Perspective Of Digitalization

With the development of digital technology and digital economy,governments and tax authorities around the world have been actively or forcibly seeking innovative tax administration methods to adapt to the new stage of economic operation.The active use of digital technology to change the traditional tax administration methods has become an important way to rapidly improve the quality and efficiency of tax administration in many countries.In the background of the rapid development of China’s economic digitization,the General Office of the CPC Central Committee and the General Office of the State Council of the People’s Republic of China issued ―the Opinions on Further Deepening the Reform of Tax Administration‖ in March 2021,which clearly promotes the digital upgrading and intelligent transformation of tax administration comprehensively,accelerates the construction of intelligent taxation,deepens the sharing and application of tax big data,promotes the third change of tax administration and other objectives,which shows the determination of digital change of our tax administration.This paper firstly starts from the theoretical foundation to explain the theories affecting the comprehensive efficiency of tax administration in the context of digitalization,and proposes research hypotheses based on these theoretical factors as well as realistic technical applications.Secondly,it compares the development status of China’s tax collection in the context of the digital era.This paper firstly starts from the theoretical foundation to explain the theories affecting the comprehensive efficiency of tax collection and administration in the context of digitalization,and proposes research hypotheses based on these theoretical factors as well as realistic technical applications.Secondly,it compares the development status and problems of tax collection and administration in China in the background of digital era.Then,the paper is analyzed by the three-stage DEA model and Tobit model.First,the selected indicators are measured by DEA-BCC model,from which the initial tax administration efficiency is derived;second,through SFA model,environmental variables are introduced,stochastic frontier analysis is conducted to eliminate the influence of environmental variables as well as random disturbances,and input slack variables are adjusted;third,the adjusted data of each indicator is measured again by DEA model,so as to obtain the actual tax administration.Fourth,the actual tax administration efficiency is taken as the explanatory variable,and the quantitative indicators of China’s tax administration digitalization-related construction development are selected as the explanatory variables,and the regression analysis is conducted through Tobit model.Finally,according to the current situation of tax collection administration development in China and the results of empirical analysis,feasible suggestions are put forward for the problems and revelations unearthed in the research process.The findings of this paper show that the improvement of the integrated government services,strengthening the construction of online tax processing system,and improving smart tax service projects have a significant impact on improving the efficiency of tax administration,suggesting that tax authorities can make efforts in these areas to improve the quality and efficiency of tax administration.The increase in the acceptance of online tax administration,however,leads to a decrease in the overall efficiency of tax administration,indicating that China’s tax processing system may not be able to support the surge of online tax business and to properly process the collected data.Based on the above conclusions,this paper puts forward the following suggestions:strengthen the integration construction,enhance the data interaction and sharing ability;continue to increase the investment in tax digital system engineering and play the multiple roles of data resources;optimize the online tax service and realize the whole matters online as soon as possible;continuously innovate and apply the emerging technology to improve the quality and efficiency of tax service.