数字经济是否会加剧我国税收税源背离？——来自中国城市的经验证据

曾祥炎; 冯晓玲

数字经济是否会加剧我国税收税源背离？——来自中国城市的经验证据

引用本文：曾祥炎，冯晓玲.数字经济是否会加剧我国税收税源背离？——来自中国城市的经验证据[J].财经理论与实践,2023,(4):82-88

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作者	单位
曾祥炎，冯晓玲	（湖南科技大学大数据与智能决策研究中心，湖南湘潭 411201）

中文摘要:运用2011—2020年275个地级市的面板数据，实证检验了数字经济发展对税收税源背离的影响。研究表明：数字经济发展和税收税源背离度呈U形关系，即当数字经济发展未达到拐点时，数字经济的发展会缓解全国范围内的税收税源背离，而当数字经济发展达到拐点后，其进一步发展会加剧全国范围内的税收税源背离。影响机制分析显示，产业结构合理化水平的提高可以缓解U形关系，但是产业结构高级化水平的提高会加剧U形关系。

中文关键词:数字经济税收税源背离度 U形产业结构区域协调发展

Whether the Digital Economy Will Aggravate Our Country Tax Revenue Divergence from Tax Source—Empirical Evidence from Chinese Cities

Abstract:Based on the panel data of 275 prefecture-level cities from 2011 to 2020, this paper empirically tests the impact of digital economy on tax source divergence, when the development level of digital economy has not reached the inflection point, the development of digital economy will ease the divergence of tax sources nationwide, and when the development level of digital economy has reached the inflection point, further development of digital economy will aggravate the divergence of tax sources nationwide. Further mechanism analysis shows that the level of rationalization of industrial structure can ease the U-type relationship, but the level of advanced industrial structure will aggravate the U-type relationship.

keywords:digital economy tax revenue divergence from tax source U-type industrial structure regional coordinated development

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