Abstract: Promoting the digital transformation of government services is not only crucial for accelerating the construction of digital government and enhancing administrative efficiency, but also serves as a significant underpinning for advancing the modernization of China's governance system and capacity. Taking the data from China's A-share listed companies in Shanghai and Shenzhen stock markets as samples and leveraging the“Internet+Government Services”policy to establish a quasi-natural experiment, this study investigates the impact of this policy on the corporate tax ecosystem and its mechanism. The findings show that the“Internet+Government Services”policy can significantly enhance corporate tax compliance, thereby optimizing the tax ecosystem. This effect is more pronounced among state-owned enterprises, retail sector firms, as well as companies with a higher degree of digital transformation and a lower degree of financing constraints. The mechanism analysis indicates that the policy optimizes the tax ecosystem through three pathways: reducing cost burdens, reshaping government-business relationships, and strengthening the order of tax collection and administration. Further research reveals that this policy can also stimulate market vitality, cultivate sustainable tax sources, and achieve the expansion and stabilization of the tax base, leading to a more profound optimization of the tax ecosystem. Based on these findings, the government should deepen the application of digital technologies to systematically reduce institutional transaction costs within the tax ecosystem, construct digital interaction mechanisms to profoundly reshape government-business trust relationships, and implement precise, collaborative governance to continuously improve the order of tax collection and administration.

Key words: “internet + government services”, digital government construction, tax compliance, tax ecosystem