关键词: 数字经济, 产业数字化, 地区税收收入, 税收征管, 全要素生产率

Abstract: Accelerating the digitization of industries is not only an inevitable choice to achieve high-quality economic development, but also a necessary path to promote regional tax revenue growth. Therefore, based on the explanation of the relationship between industrial digitization, regional total factor productivity, and regional tax revenue, this study empirically analyzes the impact and mechanism of industrial digitization on regional tax revenue based on the provincial-level panel data from 2011 to 2019 in China. The results indicate that industrial digitization can significantly promote the growth of regional tax revenue, and industrial digitization exhibits certain heterogeneity characteristics among different regions, tax types, and levels of industrialization. The mechanism analysis reveals that the increase of regional tax revenue by industrial digitization is achieved by acting on regional total factor productivity. Therefore, it is necessary to continue to deepen the development of industrial digitization, improve the regional total factor productivity, and thereby promote the improvement of tax revenue effects. At the same time, we should improve the current tax system, formulate regional tax support policies to narrow the“digital gap”between regions, and further strengthen tax collection and management to reduce the inter-regional tax revenue transfer and the loss effects of the industrial digitization.

Key words: digital economy, industrial digitization, regional tax revenue, tax collection and management, total factor productivity