The Impact of Artificial Intelligence Development on Regional Taxation Gaps

Journal: Modern Economics & Management Forum DOI: 10.32629/memf.v7i2.5170

Sirun Zhou, Qing Zhang

University of Shanghai for Science and Technology, Shanghai, China

Abstract

As the core engine driving new-quality productive forces, artificial intelligence (AI) is profoundly reshaping the economic geography pattern. Investigating its impact on inter-regional tax gaps is of critical significance for advancing common prosperity. Grounded in the current state of AI development and the existing regional tax divide in China, this paper explores the mechanisms through which AI's siphon effect, industrial agglomeration effect, and spillover effect influence the regional tax gap. Thus, it is aimed to offer suggestions for optimizing the national artificial intelligence development strategy layout and deepening the tax system reform, as well as exploring a modernized tax path.

 

Keywords

artificial intelligence; tax gap; impact effect

References

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