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The impact of digital economy development on local fiscal revenue efficiency

Author

Listed:
  • Haixiang Xiao

    (School of Economics and Trade, Hunan University, Changsha, China)

  • Jiayi Liu

    (School of Economics and Trade, Hunan University, Changsha, China)

Abstract

The vigorous development of the digital economy has brought new opportunities and challenges to the construction of local fiscal revenue efficiency. Based on the panel data from 2011 to 2020, this paper uses the fixed effect model, instrumental variable method and other empirical studies to investigate the impact of the development of the digital economy on the efficiency of local fiscal revenue. The research results show that the development of the digital economy has directly improved the efficiency of local fiscal revenue, and the regression results of instrumental variables are still significant. The mechanism analysis shows that the development of digital economy mainly promotes local fiscal revenue such as efficiency improvement by cultivating tax sources.

Suggested Citation

  • Haixiang Xiao & Jiayi Liu, 2022. "The impact of digital economy development on local fiscal revenue efficiency," Economic Analysis Letters, Anser Press, vol. 1(2), pages 1-7, December.
  • Handle: RePEc:bba:j00004:v:1:y:2022:i:2:p:1-7:d:68
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    References listed on IDEAS

    as
    1. Chunji Zheng & Feng Deng & Chengfeng Zhuo & Weiheng Sun, 2022. "Green Credit Policy, Institution Supply and Enterprise Green Innovation," Journal of Economic Analysis, Anser Press, vol. 1(1), pages 20-34, September.
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