数字化征管实践与税务合规：数电发票价值实现的路径研究
Journal: Economics DOI: 10.12238/ej.v8i2.2444
Abstract
随着数字化征管的深入推进,全面数字化电子发票作为税务合规的重要工具,正在发挥其在税务管理中的核心作用。本文基于数电发票的技术属性、信息对称性、合规成本与税务征管生态优化四个维度,建立相关税务合规行为动态调整模型,深入分析了数电发票在促进税务合规方面的路径和机制,揭示了数电发票技术属性(通过信息对称性)和税务生态优化对税务合规行为的作用机制。基于此,为了推动数电发票的全面应用,笔者认为需要采取优化信息共享机制、降低企业合规成本、推动税务管理的智能化和现代化等措施,从而实现税务治理高效化与公平化。
Keywords
数电发票；数字化征管；税务合规
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[5] 张健.提升税收征管数字化治理效能研究[J].税务研究,2024,(05):46-53.
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[8] MASCAGNI G, MENGISTU A T,WOLDEYES F B.Can ICTs incre ase tax compliance? Evidence on taxpayer responses to techn ological innovation in Ethiopia[J].Journal of Economic Beha vior & Organization,2021,189:172-93.
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