數(shù)字經(jīng)濟(jì)發(fā)展對(duì)地區(qū)稅收分配的影響研究——基于增值稅的實(shí)證分析
經(jīng)濟(jì)體制改革
頁數(shù): 8 2023-03-25
摘要: 數(shù)字經(jīng)濟(jì)發(fā)展是影響地區(qū)稅收收入的重要因素?;?011~2019年面板數(shù)據(jù),實(shí)證檢驗(yàn)數(shù)字經(jīng)濟(jì)發(fā)展對(duì)地區(qū)增值稅收入及稅收與稅源背離的影響,結(jié)果表明:數(shù)字經(jīng)濟(jì)發(fā)展與增值稅稅收收入顯著正相關(guān),即數(shù)字經(jīng)濟(jì)發(fā)展有增稅效應(yīng);對(duì)于稅收流入地而言,數(shù)字經(jīng)濟(jì)發(fā)展將加劇稅收與稅源背離,而對(duì)于稅收流出地而言,數(shù)字經(jīng)濟(jì)發(fā)展有利于降低稅收與稅源背離程度;將數(shù)字經(jīng)濟(jì)發(fā)展與產(chǎn)業(yè)升級(jí)相融合是稅收流出地提高數(shù)字...