上海管理科学2024，Vol.46Issue(2)：19-23,29,6.
直接税、数字经济与经济高质量发展
Direct Taxation,Digital Economy and High Quality Development Economy
摘要
Abstract
Improving direct taxation not only contributes to promoting the development of the digital economy but also facilitates long-term high-quality economic growth.Research based on nationwide provincial-level data from 2011 to 2021 empirically examined the impact mechanism of direct taxation on high-quality economic development and analyzed the underlying relationships.The study found that:(1)Overall reduction in direct taxes significantly promotes total factor productivity.(2)Moderately reducing the proportion of personal income tax within direct taxes is conducive to further driving high-quality economic development.Internal analysis indicates that optimizing direct taxes primarily relies on technological progress to promote high-quality economic development,rather than improving technological efficiency.(3)Mediation effects suggest that reducing direct taxes promotes high-quality economic development by raising the level of the digital economy.(4)Heterogeneity analysis reveals significant regional differences in the relationship between direct taxes and total factor productivity.The article reveals the underlying mechanisms between direct taxation and total factor productivity,providing theoretical references and practical insights for tax reform to promote high-quality economic development.关键词
直接税/数字经济/全要素生产率/高质量发展Key words
direct taxation/digital economy/total factor productivity/high-quality development分类
管理科学引用本文复制引用
叶瑞克,刘彬..直接税、数字经济与经济高质量发展[J].上海管理科学,2024,46(2):19-23,29,6.基金项目
浙江工业大学基本科研业务费-跨学科研究专项(SKY-ZX-20200339) （SKY-ZX-20200339）
浙江省社科联研究课题(批准号:2023B003). （批准号:2023B003）
