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Research on Global Tax Governance under the Background of Digital Economy

Author

Listed:
  • Jingyi Yang

    (School of Statistics, Institute of Quantitative Economics, Huaqiao University, Xiamen, China)

  • Xiaoyang Guo

    (School of Statistics, Institute of Quantitative Economics, Huaqiao University, Xiamen, China)

  • Yang Shen

    (School of Statistics, Institute of Quantitative Economics, Huaqiao University, Xiamen, China)

Abstract

Under the background of digital economy, global tax governance has become one of the important topics in today's world development and change. In recent years, new challenges, such as tax base erosion and profit transfer, and the imbalance of cross-border tax source division, have become prominent, forcing the reform of international tax rules and the reshaping of international tax order. Based on this, the article first deeply digs into the scale and cross-border characteristics of the spatial-temporal aggregation of the digital economy, and comprehensively evaluates its impact on the global tax governance pattern. After that, the article combs out the realistic picture and challenges of the current digital tax reform from the aspects of theoretical basis, basic principles and governance mechanism. Finally, based on China's basic national conditions, the article puts forward some institutional ideas and policy suggestions, with a view to improving China's participation, voice and influence in global tax governance, and also enabling governments, enterprises and residents of various countries to enjoy the fruits of world economic development fairly and promote the construction of Community of Shared Future for Mankind.

Suggested Citation

  • Jingyi Yang & Xiaoyang Guo & Yang Shen, 2024. "Research on Global Tax Governance under the Background of Digital Economy," Review of Economic Assessment, Anser Press, vol. 3(1), pages 86-101, March.
    • Handle: RePEc:bba:j00010:v:3:y:2024:i:1:p:86-101:d:323
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    References listed on IDEAS

    as
    1. Harald J. Amberger & Saskia Kohlhase, 2023. "International taxation and the organizational form of foreign direct investment," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 54(8), pages 1529-1561, October.
    2. Georgina Waylen, 2022. "Gendering global economic governance after the global financial crisis," Review of International Political Economy, Taylor & Francis Journals, vol. 29(4), pages 1007-1026, July.
    3. Qiongzhi Liu & Xikai Zhang, 2023. "A Study on the Effects of Tax Reduction Policies on Fiscal Sustainability in China," Sustainability, MDPI, vol. 15(10), pages 1-20, May.
    4. Eristian Wibisono, 2023. "The digital entrepreneurial ecosystem in the European Union: evidence from the digital platform economy index," European Planning Studies, Taylor & Francis Journals, vol. 31(6), pages 1270-1292, June.
    5. Yu Lu & Yaqi Zhao & Yuhan Li & Yuhe Cao, 2023. "Direct Tax Burden, Financing Constraints, and Innovation-Based Output," Sustainability, MDPI, vol. 15(21), pages 1-21, October.
    6. can wang, 2023. "Can rural human capital inputs enhance agricultural total factor productivity? - Based on the dualistic economic structure perspective," Review of Economic Assessment, Anser Press, vol. 2(3), pages 88-102, November.
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