财经理论与实践2024，Vol.45Issue(1)：65-73,9.DOI:10.16339/j.cnki.hdxbcjb.2024.01.009
数字经济下税收治理嵌入纳税人自然系统研究
Research on Tax Governance Embedded in Taxpayer's Natural System under Digital Economy
摘要
Abstract
The development of the digital economy has triggered a strong demand for tax gov-ernance reform.The innovative design of tax governance embedded in the taxpayer's natural sys-tem provides a feasible paradigm for the digital and intelligent transformation of tax governance with immediate tax collection and management,intangible tax procedures,highly accessible tax services,co-governance cooperation,and intelligent tax management,which can effectively solve the structural and procedural constraints of the traditional tax management process,seamlessly link daily behavior with tax collection and payment activities,thus reducing the cost of tax collec-tion and improving tax governance efficiency.关键词
数字经济/税收治理/纳税人自然系统/数智化Key words
digital economy/tax governance/taxpayer's natural system/digital intelligence分类
管理科学引用本文复制引用
黄丽君..数字经济下税收治理嵌入纳税人自然系统研究[J].财经理论与实践,2024,45(1):65-73,9.基金项目
教育部人文社会科学研究青年基金项目(21XJC790004) （21XJC790004）
国家社会科学基金青年项目(19CJL043) （19CJL043）
云南省兴滇英才青年人才专项培养项目 （）
