经济与管理2026，Vol.40Issue(3)：11-20,10.
数字经济赋能城市税收
How Does the Digital Economy Affect Urban Tax Revenue?Based on the Dual Perspectives of Industrial Structure and Employment Level
摘要
Abstract
Based on panel data of 265 cities in China from 2011 to 2023,this paper empirically examines the significant impact of digital economy development on local government tax revenue and its micro-mechanisms.The results show that the development of the digital economy is conducive to increasing urban tax revenue.This conclusion remains valid after controlling for endogeneity issues and conducting a series of robustness tests.Moreover,this effect is mainly reflected in value-added tax and personal income tax and is more pronounced in large cities and cities with a lower degree of foreign direct investment(FDI).Mechanism analysis indicates that the digital economy significantly increases local government tax revenue through the dual paths of promoting industrial structure adjustment and improving employment levels.Further analysis reveals that as the digital economy develops more deeply,its promoting effect on urban tax revenue shows a non-linear increasing trend.关键词
数字经济/地方税收/产业结构/就业水平/外商投资Key words
digital economy/local tax revenue/industrial structure/employment level/foreign direct investment分类
管理科学引用本文复制引用
张自然,袁媛..数字经济赋能城市税收[J].经济与管理,2026,40(3):11-20,10.基金项目
国家社会科学基金重点项目(24AZD074) （24AZD074）
