摘要
营造良好的税收生态有助于形成合力,加速数字经济发展,提升新质生产力转化效率。基于组态视角下税收生态系统“主体和谐共建+环境平衡发展”的逻辑框架,本文以2016—2022年中国31个省(市)和自治区为样本,借助Panel-QCA方法,探讨税收生态系统要素对各省域数字经济发展的联动效应及多元驱动路径。研究表明:存在三种驱动数字经济发展的模式,具体可归纳为“基于征纳关系的经济技术赋能型”“以纳税人为中心的服务驱动型”和“税方主动式数治法治拉动型”,每种模式都兼具税收生态主体与税收生态环境两方面的核心要素;纳税主体、技术环境、法治环境和经济环境四类核心条件缺失以及制度环境边缘条件缺失将导致非高数字经济发展;发展程度不同的区域或资源禀赋不同的省份适宜的驱动路径不同。研究结论有助于推动税收与数字经济发展向整体多维视角转变,对优化税收生态、激发数字经济潜力具有重要启示。
Creating a favorable tax ecosystem helps form synergy,accelerates digital economy development,and enhances the efficiency of converting new productive forces.Based on the configurational perspective of the tax ecosystem's“harmonious co-construction of entities+balanced environmental development”logical framework,this study uses 31 provinces,municipalities,and autonomous regions in China from 2016 to 2022 as case samples.Using the Panel-QCA method,we explore the joint effects of complex tax ecosystem elements on the development of the digital economy in different provinces and identifies multiple driving paths.The research findings indicate that there are three models driving the development of the digital economy,which can be summarized as:“economic and technological empowerment based on tax-collection relationships”“taxpayer-centered service-driven model”and“proactive tax-led digital governance and legal model”.Each model incorporates core elements from both the tax ecosystem entities and the tax ecosystem environment.The absence of the four core conditions—taxpayer entities,technological environment,legal environment,and economic environment—along with the absence of peripheral institutional environment conditions,leads to non-high digital economy development.Different regions with varying development levels or resource endowments require different driving paths.The study's conclusions facilitate the shift of tax and digital economy development towards an integrated multidimensional perspective and provide crucial insights for optimizing the tax ecosystem and unlocking the potential of the digital economy.
作者
黄丽君
向星宇
Huang Lijun;Xiang Xingyu
出处
《财政研究》
CSSCI
北大核心
2024年第4期34-52,共19页
Public Finance Research
基金
国家社科基金重大项目“数字经济时代我国税收制度适配性研究”(23&ZD063)
教育部人文社会科学研究青年基金项目“数字经济背景下税收生态环境体系构建研究”(21XJC790004)
云南省科技厅基础研究专项“基于组态视角和方法的云南营商环境生态与经营主体活力研究”(202401AT070281)
云南财经大学研究生创新基金项目“组态视角下云南税收营商环境与全要素生产率提升研究”(2024YUFEYC028)。
