Content of Public Economics & Administration in our journal

Published in last 1 year |  In last 2 years |  In last 3 years |  All Please wait a minute... For Selected: Download Citations EndNote Ris BibTeX Toggle Thumbnails Select The Internal Logic and Practical Approach of Taxation Promoting the Development of New Quality Productivity XU Jie Contemporary Finance & Economics    2024, 0 (10): 30-43.   Abstract （41）            Knowledge map    Save New quality productivity is a concentrated embodiment of the new development concept and high-quality development. With the acceleration of a new round of technological revolution and industrial transformation, the development of new quality productivity has become a key factor in reshaping the international competitive landscape. Taxation, as an effective macroeconomic regulation tool, is of great significance in promoting the formation and development of new quality productivity. The self evolution and interaction of the three elements of new workers, new means of labor, and new objects of labor jointly support the spiral rise of productivity level. Taking this as a starting point, this paper explores the internal logic of taxation promoting the development of new quality productivity. Taxation affects the costs, benefits, and expectations of economic entities, influencing the supply level and coordinated development of new production factors through such behaviors as research and development, investment, and achievement transformation. Scientific and reasonable tax policies can alleviate the internal contradictions in productivity, thereby achieving a leap in productivity towards a new stage. Given that the role of taxation in the development of new quality productive forces in China needs to be further clarified, and the tax incentive effect to promote the development of new quality productive forces is insufficient, the policy system in the supply of the three elements of new quality productive forces and the basic research still needs to be improved, and the construction of tax system and legal system needs to be further promoted. Therefore, in the future, it is necessary to further strengthen the top-level design of tax assistance in promoting the development of new quality productivity, improve the preferential policy system of taxation promoting the development of new quality productivity, and form a dynamic adjusting mechanism for tax assistance in promoting the development of new quality productivity. Reference | Related Articles | Metrics | Comments（0） Select The Impact of Tax Incentives on the Performance of Manufacturing Enterprises: From the Prospective of Value-Added Tax Burden HUI Ning, YANG Jin-xuan Contemporary Finance & Economics    2024, 0 (10): 44-58.   Abstract （29）            Knowledge map    Save The manufacturing industry is the foundation of the country, the tool for the rise of the country, and the basis for the strengthening of the country; while the tax incentives are key to supporting the high-quality manufacturing development. For this reason, in the context of accelerating the construction of a strong manufacturing country, it is of great practical significance to explore the performance of manufacturing enterprises from the perspective of fiscal and tax incentive policies. Based on the micro data of the listed companies in China’s manufacturing industry from 2010 to 2021, this paper makes an empirical analysis of the effects of the expansion of the “replacing business tax with value-added tax” in the service industry and the reduction of the VAT rate on the business performance of manufacturing enterprises and its functioning mechanism. The results show that the “replacing business tax with value-added tax” in the service industry can improve the business performance of manufacturing enterprises through reducing the VAT burden on them, thereby having an indirect incentive effect on the development of manufacturing enterprises. The downward adjustment of the VAT rate can directly improve the business performance of the manufacturing enterprises, thereby having a direct incentive effect on the development of manufacturing enterprises. At the same time, there are differences in the impact of the expansion of the “replacing business tax with value-added tax” in the service industry and the reduction of the tax rate on the enterprises of different ages and with different ownership properties. Therefore, China should appropriately reduce the tax burden on enterprises and improve the performance of manufacturing enterprises; further improve the value-added tax system and streamline the value-added tax deduction chain; continue to lower the value-added tax rate and fully unleash the vitality of market entities; implement differentiated tax incentives and create a favorable business and investment environment. Reference | Related Articles | Metrics | Comments（0） Select The Impact of Fiscal Vertical Imbalance on the Effectiveness of Innovation Driven Policy: A Quasi Natural Experiment Based on the Construction of National Innovative Provinces LIAO Zhi-dong Contemporary Finance & Economics    2024, 0 (9): 28-42.   Abstract （40）            Knowledge map    Save Innovation driven development is the key and foundation to support China's industries to move towards the mid to high level and achieve high-quality economic development. Based on a quasi-natural experiment of national innovative province construction, this paper adopts the provincial panel data from 2001 to 2019 to examine the impact of fiscal vertical imbalance on the effectiveness of the innovation-driven policy from the perspective of both innovation quantity and innovation quality. The findings show that there are both innovation quantity effect and innovation quality effect in the construction of national innovative provinces, and that fiscal vertical imbalance will significantly inhibit the innovation quality effect, but does not affect its innovation quantity effect. From the perspective of innovation input, it is found that the construction of national innovative provinces has a positive impact on innovation human capital input and innovation fund input, but fiscal vertical imbalance inhibits the positive role of national innovative province construction, which leads to the difference in the impact of fiscal vertical imbalance on the effectiveness of innovation-driven policy between innovation quantity and innovation quality. Therefore, in order to enhance the effectiveness of innovation-driven policies, China should further improve the fiscal and taxation systems, moderately reduce fiscal vertical imbalance, optimize local fiscal expenditure structure, guarantee fiscal science and technology investments, summarize the experiences of national innovative province construction, and further promote the national innovative province construction. Reference | Related Articles | Metrics | Comments（0） Select Research on the Division of Financial Authority and Expenditure Responsibility in the Science and Technology Sector YUE Hong-ju Contemporary Finance & Economics    2024, 0 (9): 43-56.   Abstract （27）            Knowledge map    Save The division of financial authority and expenditure responsibility in the science and technology sector is a fundamental guarantee for the promotion of the construction of a scientific and technical power. There are four risks in the current division reform: the mechanism of“the decisions made by superiors and carried out by subordinates”has triggered the risk of“bargaining power”between upper and lower governments, the“co leading”fiscal power has led to the risk of“responsibility isomorphism”, the“ability oriented”expenditure responsibility has triggered the risk of financial matching among subordinate governments, especially grassroots governments, and the“reform championship”model of program formulation is prone to gradual reform risks. The vertical relationship between governments with clear rights and responsibilities, coordinated financial resources, and regional balance is the basic goal of the reform, but it still depends on the clarification of the horizontal technology investment relationship between the government and the market. Accelerating the construction of a strong technological country requires both the horizontal coordination between“market efficiency”and“government initiative”, and the central unified leadership and the exertion of the“two initiatives”, as well as the vertical coordination between provincial government overall regulation and local government hierarchical responsibility. Therefore, the practical approach to further optimizing and dividing the reforms is to improve the market-oriented approach to scientific and technological innovation, establish a new national system for scientific and technological innovation, and enhance the overall efficiency of the national innovation system; clarify the common and exclusive fiscal powers, clarify the proportion of expenditure responsibilities, and optimize the financial matching mechanism; enhance standardization and elevate the level of rule of law in the gradual reform. Reference | Related Articles | Metrics | Comments（0） Select The Impact of Digital Economy Development on Local Government Debt Risks DONG Hao-ran, ZHOU Quan-lin Contemporary Finance & Economics    2024, 0 (7): 31-44.   Abstract （50）            Knowledge map    Save The development of digital economy is the main driving force to promote the financial digitalization reform and build a digital government, which is of great significance to create a new growth point for local finance and improve the ability of local government debt risk management. Based on the panel data of 241 prefecture-level cities in China from 2015 to 2020, this paper empirically analyzes the impact of digital economy on local government debt risk and its mechanism of action. The findings show that the development of digital economy has significantly reduced the risk of local government debt and is an effective measure to prevent and resolve the risks of local government debt. The mechanism analysis finds out that digital economic development has indirectly reduced local government debt risks by improving fiscal decentralization and fiscal transparency. The heterogeneity analysis reveals that digital economic development in the eastern and central regions has an inhibiting effect on local government debt risks. At the same time, the internal and external environmental conditions play a positive role in this mechanism; and the digital economy development has a greater inhibiting effect on local government debt risk due to the positive moderating effect of the financial resource support and the local government governance capacity. Further analysis reveals that digital economic development has the same inhibitory effect on the hidden debt risks. Therefore, we should actively promote the development of the digital economy, strengthen the construction of local financial resources, improve the transparency of government finances, and enhance the support of financial resources and the governance capacity of local governments, so as to prevent and resolve the risks of local government debt. Reference | Related Articles | Metrics | Comments（0） Select Can the Development of Digital Economy Reduce the Dependence of Local Governments on Land Finance? ZHU Qian-long, ZOU Xu, SHI Xiao-ping Contemporary Finance & Economics    2024, 0 (7): 45-58.   Abstract （37）            Knowledge map    Save By leveraging the development of digital economy to reduce the dependence of local governments on land finance, it is not only an inevitable choice to enhance the sustainability of local finance, but also a necessary path to promote high-quality economic development. Based on the panel data from 277 prefecture level cities in China from 2011 to 2021, this study empirically explores the impact of digital economy development on the dependence of local governments on land finance and its mechanism. The findings show that the development of the digital economy can significantly reduce the dependence of local governments on land finance, but this impact exhibits heterogeneity due to the geographical location and resource endowment of the cities. The mechanism analysis indicates that the financial pressure plays an intermediate role in the process of digital economy development affecting local government’s land financial dependence, and that the economic growth pressure exerts a negative moderating effect. The threshold effect test reveals that there is a threshold effect of the impact of digital economic development on the dependence of local governments on land finance. When the level of digital economic development or the level of the construction of digital infrastructure cross the threshold value, its impact on the dependence of local governments’ land finance will be significantly strengthened. Therefore, it is suggested to accelerate the construction of digital infrastructure to lay the foundation for digital economic development reducing the land financial dependence of the local governments, continuously unleash the potential of data elements to transform the economic development model and solve the financial dilemma of local governments, and improve the local performance evaluation mechanism to continuously regulate the land transfer behaviors of local governments through institutional innovation. Reference | Related Articles | Metrics | Comments（0） Select Opportunity Structure and Digital Transformation of Tax Governance: A Sociological Analysis Framework ZHOU Zhi-bo, ZHANG Xiao-fang, LIU Ye Contemporary Finance & Economics    2024, 0 (6): 30-42.   Abstract （97）            Knowledge map    Save The digital transformation of tax governance is a significant change in promoting the modernization of tax governance, which is of great significance for accelerating the modernization process of the national governance system and governance capacity. Based on the social structure concept, this paper constructs a sociological analysis framework for the digital transformation of tax governance to examine the global tax governance practices. The findings show that the urgency of digital economy development, the intensity of government governance changes, and the intensity of digital technology innovation in various countries have shaped a unique opportunity structure in this transformation process. However, the opportunity structure itself is also in the process of continuous evolution. COVID-19 is the most important external event to promote the opening of its opportunity structure in recent years, while technological alienation is the biggest practical dilemma that leads to the closing of its opportunity structure. China should base itself on its own reality, strive to eliminate the negative impact of digital intelligence technology, maintain the continuous opening of the opportunity structure for digital transformation of tax governance, and promote the modernization of tax governance with high-quality tax digitization. As for the specific path, it is necessary to eliminate tax digital monopoly and tame the tax digital Leviathan, break down the digital tax barriers and improve the efficiency of digital tax governance, bridge the digital gap in taxation and safeguard the digital rights of taxpayers in taxation, and eliminate the internal competition of tax revenue figures and make long-term plans for digital governance. Reference | Related Articles | Metrics | Comments（0） Select The Impact of Fiscal Transparency on Corporate Tax Compliance: Evidences from the Implementation of the New Budget Law XIAO Peng, WANG Ya-qi Contemporary Finance & Economics    2024, 0 (6): 43-56.   Abstract （135）            Knowledge map    Save As an important feature of the modern budget system, fiscal transparency is not only an important channel to improving the national governance system and the modernization of governance capacity, but also the important factors affecting the operational behaviors of enterprises and their tax compliance. Taking the implementation of the new Budget Law as the starting point and based on the data of China’s prefecture-level cities and A-share listed companies from 2013 to 2021, this paper empirically analyzes the impact of fiscal transparency on corporate tax compliance and its mechanism. The results show that fiscal transparency can significantly improve corporate tax compliance, indicating that fiscal transparency, as a governance tool, plays an important role in corporate tax decision-making. The results of the mechanism analysis show that, from the social dimension, fiscal transparency can improve the willingness of enterprises to pay tax by improving the effectiveness of fiscal expenditure. From the political dimension, fiscal transparency can reduce the tax avoidance space by reducing government official corruption and political connections. From the economic perspective, fiscal transparency can reduce corporate tax avoidance motives by improving the business environment. The results of the heterogeneity analysis show that fiscal transparency can significantly improve corporate tax compliance in regions with higher degree of informatization and lower fiscal pressure. Therefore, it is necessary to establish a long-term budget disclosure mechanism, improve the systematization and coordination of budget disclosure with other budget reform measures, optimize the allocation of fiscal resources, strengthen the economic and social governance effects of fiscal transparency, and improve corporate tax compliance. Reference | Related Articles | Metrics | Comments（0） Select Chinese-Style VAT Modernization: Initial Dynamics, Political Logic and Advancement Path MAO Xiao-jun Contemporary Finance & Economics    2024, 0 (5): 30-43.   Abstract （54）            Knowledge map    Save Optimizing the value-added tax (VAT) system is one of the most important elements in building a modern tax system in the new era. In this regard, based on the typical facts of Chinese-style VAT modernization, this paper examines the functional changes in the process of institutional changes, and explores the proper positioning and optimization direction of the VAT law in the new era by integrating the external tax structure with the internal institutional design. At present, striking a balance between central financial control and local government incentives has always been the core issue in the design of China's VAT law. In the face of the constraints of the early reform and opening-up period, the reconstruction of China's compound tax system must rely on the turnover tax represented by the VAT. In the process of balancing local financial power and central control, the effectiveness of VAT in promoting the centralization of tax power has been amplified and strengthened, and eventually a compound tax system with VAT as the main body has been developed. Under the current tax structure, in order to stabilize local financial resources and maintain central financial control, it is necessary to continue to rely on the tax power concentration of VAT, so as to realize the modernization of Chinese-style VAT. In view of this, China's VAT law should be shifted from“sharing before centralization”to“tax collection before sharing”, with the specific design in the following directions: VAT needs to be fully adjusted towards the centralized tax position, continue to be taxed according to the principle of the place of production, and finally be divided among local governments according to the level of consumption. Reference | Related Articles | Metrics | Comments（0） Select Talent Introduction, Individual Income Tax Incentives and Enterprise Labor Income Share SUN Qun-li, HAN Chao-sheng Contemporary Finance & Economics    2024, 0 (5): 44-57.   Abstract （71）            Knowledge map    Save Implementing the strategy of strengthening the country with talent in the new era, improving talent incentive policies and enhancing talent competitiveness will play an important role in optimizing income distribution patterns and promoting high quality development of the economy. Taking the reform of personal income tax preferential policies in the Guangdong-Hong Kong-Macao Greater Bay Area in 2019 as an event impact, this paper examines the impact and mechanism of high-end talent introduction on the labor income share of enterprises with the data from listed companies in China. The findings show that the preferential policy of personal income tax has reduced the relative cost of enterprises labor factors, and significantly increased the share of labor income within the policy. The heterogeneity analysis reveals that competitive industries, non-state-owned enterprises, non-capital-incentive enterprises and and high-tech enterprises are more affected by personal income tax preferential policies. The mechanism analysis reveals that the personal income tax incentive policy has reduced the relative price of talent factors, which can not only motivate enterprises to increase their investment in human capital and facilitating the deepening of human capital, but also improve their innovative investment and increase the number of their R&D staff and skilled personnel, so as to increase their labor income share. Therefore, it is recommended to increase tax incentives for talents and promote the improvement and efficiency of personal income tax preferential policies; improve the talent introduction system and enhance the core competitiveness of enterprises; and optimize the talent training system of enterprises and increase the share of labor income. Reference | Related Articles | Metrics | Comments（0） Select Flexible Tax Collection and Administration and Corporate Digital Transformation: A Quasi-Natural Experiment Based on the Disclosure of Tax-Paying Credit Rating PANG Yu-meng, ZHANG Jian-bo Contemporary Finance & Economics    2024, 0 (4): 30-43.   Abstract （83）            Knowledge map    Save Flexible tax collection and management is an important measure to reform the tax collection and management system and promote the modernization of tax governance, its micro effect is even related to the transformation, upgrading, and high-quality development of enterprises. Taking the reform of tax credit rating disclosure as a starting point and employing the sample data from Chinese A-share listed companies in Shanghai and Shenzhen stock exchanges from 2012 to 2021, this study empirically analyzes the impact and mechanisms of flexible tax collection and management on the digital transformation of enterprises. The findings indicate that tax credit rating disclosure has a significant promoting effect on the digital transformation of enterprises, and this positive impact has heterogeneity among different types of enterprises, with non-state-owned companies and labor-intensive businesses experiencing a more pronounced effect under policy incentives. The mechanism analysis reveals that the tax credit rated as A can alleviate corporate financing constraints and promote R&D investment, thereby enhancing the level of digital transformation of enterprises. Given this, in the future, it is necessary to continuously improve the tax credit rating system, enhance the incentive effect of tax credit rating disclosure on promoting the digital transformation of enterprises, at the same time, further alleviate financing constraints for businesses, guide enterprises to strengthen digital technology research and development, and foster the digital transformation of the non-state-owned and the traditional manufacturing enterprises by such measures as digital transformation demonstration zones, industry synergy development, and so on. Reference | Related Articles | Metrics | Comments（0） Select The Impact of the Fiscal Reform of“Province-Managing-County”on the Spatial Deviation of“Economy-Grain” HE Qiang, WEI Feng, QI Yan-bin Contemporary Finance & Economics    2024, 0 (4): 44-57.   Abstract （99）            Knowledge map    Save Food security and economic development are important foundations and guarantees for national security, but the spatial deviation of “economy-grain”, i.e., the uncoordinated relationship, will not only delay the strategic pace of building China into an agricultural power, but also hinder the high-quality development of China’s economy. Therefore, by making use of the panel data from 1864 county-level governments in China from 2000 to 2020, this paper studies the impact and the internal mechanism of the fiscal reform of “province-managing-county” (PMC) on the spatial deviation of “economy-grain” (SDEG). The findings show that the fiscal reform of “province-managing-county” will to a certain degree intensify the spatial deviation of “economy-grain”, i.e., it will result in the deepening of the discordant degree between grain production and economic development. The mechanism analysis indicates that the intensification of SDEG is caused by the increase in fiscal decentralization and the level of non agricultural economic development, as well as the decline in agricultural market vitality. The heterogeneity analysis reveals that compared to other regions, the fiscal PMC reform has the greatest impact on the SDEG in the central and western regions and the concentrated and contiguous poverty-stricken areas; when without being constrained by the responsibility for grain production, the policy effect of the fiscal reform of PMC should be mainly focused on economic growth. Therefore, it is necessary to optimize the implementation mode of the fiscal reform of PMC, and reverse the non-grain development tendency of the county-level governments; to establish a linkage mechanism between food security and promotion incentives, and revise the guidance of county-level officials towards “moving towards the economy and away from grain”; to improve the mechanism of interest compensation, and relieve the financial pressure in major grain producing counties; and to reform the financial supervision mechanism in the counties, and strictly control the financial resources towards the direction of expenditure. Reference | Related Articles | Metrics | Comments（0） Select Tax Sharing, Fiscal Incentives and Nonlocal Investment of Enterprises: A Quasi-Natural Experiment Based on 50/50 VAT Sharing LI Hong-xia, ZHANG Ya-jing, MA Yan Contemporary Finance & Economics    2024, 0 (3): 30-42.   Abstract （115）            Knowledge map    Save Fiscal incentives, as an important means of regulating the distribution of finance among governments, have a profound impact on the decision-making behavior of local governments. The tax sharing reform presents different fiscal incentive effects, triggers local tax competition that transmits to enterprises, and has a crucial impact on the coordinated development of regional economy. Taking the 2016 VAT 50/50 sharing reform as an exogenous shock variable of fiscal incentives, this paper empirically test how the incentive effect brought by the tax sharing reform affect the nonlocal investment of the enterprises by constructing an intensity difference model. It is found that an increase in the VAT sharing ratio will incentivize local governments to actively support local firms in retaining tax sources and discourage firms from investing in other places. Further research shows that the changes in VAT sharing ratio exhibit strong inhibiting effects across regions with higher fiscal self-sufficiency rates or lower fiscal self-sufficiency rates, which is greater in the lower groups. Local governments are more inclined to control the local state-owned enterprises with direct control and the enterprises with a higher proportion of investment in other regions. The incentive changes brought about by the reform will promote the acquisition of corporate credit and the increase of government subsidies. Thus, it is recommended that the centralized concentration of the mobile tax base be increased to weaken the local governments’ incentive to intervene in enterprises’ nonlocal investments, that an“empowerment-control”fiscal incentive mechanism be established to curb excessive inter-regional tax competition and market segmentation, and that the transformation of the local government from a“management-type”to a“service-type”government be promoted to reduce the intervention in, and control of, enterprises’nonlocal investments. Reference | Related Articles | Metrics | Comments（0） Select Government Procurement, Digital Economy Development and Industrial Structure Upgrading ZHANG Xin-yan, XIE Lu-hua, XIAO Jian-hua Contemporary Finance & Economics    2024, 0 (3): 43-55.   Abstract （156）            Knowledge map    Save Developing the digital economy is an important strategic choice to achieve a new development pattern. Government procurement policies can work together from both supply and demand sides to provide strong support for the development of the digital economy, thereby achieving industrial structure upgrading. This paper makes use of the data of government procurement constructed with the micro governmentalprocurement order information to analyze the mechanism and specific effects of government procurement supporting industrial structure upgrading. The findings show that government procurement demand can directly affect digitalized governance, driving digital industrialization and industrial digitization, and thus have a positive guiding effect on industrial structure upgrading, especially on the rationalization of industrial structure. Further research has found that the higher the degree of focus on the urban governancelevel, the urban service level, the urban basic researches, and the scientific and technological talents, the more significant the promoting effect of government procurement demand on industrial structure upgrading. The stronger the entrepreneurs’ innovativespirit, the entrepreneurial spirit, and the innovative vitality of enterprises, the more obvious the driving effect of government procurement demand on industrial structure upgrading. Therefore, it is necessary to collaborate government procurement policies with digital industry development strategies to effectively leverage the “targeted” role of government procurement policies,improve urban service level and governance level to effectively leverage the role of government procurement as a “booster” for industrial structure upgrading, and increase the support of government procurement for the basic researches to effectively leverage the “fusion” role of basic research innovation in upgrading industrial structure. Reference | Related Articles | Metrics | Comments（0） Select The Impact of Livelihood-Related Fiscal Expenditure on the Income Gap between Urban and Rural Residents under the Goal of Common Prosperity: An Analysis Based on the Fiscal Expenditure on Education and Social Security WU Jun-pei, ZHANG Hao-ze Contemporary Finance & Economics    2024, 0 (1): 32-45.   Abstract （70）            Knowledge map    Save Under the socialist market economy system, the livelihood-related fiscal expenditure plays an important role in narrowing the income gap of the residents and promoting social equity by its incentive and security effect, thus further promotes the realization of the goal of common prosperity. Based on the panel data of 90 cities in China from 2011 to 2020, this paper makes an empirical analysis of the impacts of the two major livelihood-related fiscal expenditures, education and social security employment, on the income gap between urban and rural residents. The findings show that the marginal effect of fiscal expenditures on education and social security employment on the income gap between urban and rural residents is significantly negative, indicating that these two types of expenditures have played a significant role in narrowing the income gap between urban and rural residents. Further research has found out that the above marginal effects have a significant single threshold effect, with a threshold value of 56.010%. When the level of urbanization exceeds 56.010%, the impact of the two types of fiscal expenditures on narrowing the income gap between urban and rural residents will be significantly weakened. It can be seen that relying solely on fiscal expenditure policies cannot sustainably and effectively narrow the urban-rural income gap and achieve common prosperity. We should work together in the two aspects: the market-oriented reform and the improvement of fiscal expenditure structure. Therefore, it is recommended to strengthen market-oriented reforms, gradually eliminate liquidity barriers between urban and rural areas, and promote the construction of a unified national market. While maintaining the steady expansion of fiscal expenditure in areas with lower levels of urbanization, we should adjust the fiscal expenditure structure in areas with higher levels of urbanization, further improve the fiscal transfer payment system, enhance the equalization level of local basic public services, and put into effect of the basic guarantee role of finance for people’s livelihood. Reference | Related Articles | Metrics | Comments（0） Select Research on the Impact of Industrial Digitization on Regional Tax Revenue XI Wei-qun, YANG Qing-yu Contemporary Finance & Economics    2024, 0 (1): 46-58.   Abstract （58）            Knowledge map    Save 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. Reference | Related Articles | Metrics | Comments（0）