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Tax Policies in the Digital Economy Era: Cross border Business and Technological Challenges

Ji Wei

Abstract


With the rapid development of the digital economy, cross-border business and technological challenges have put forward new
requirements for tax policies. The traditional tax collection and management model of tax units can no longer meet the global economic
integration environment and the rapid development trend of science and technology in the Internet era. The traditional tax collection and
management model has many drawbacks, making it difficult for enterprises to cope with massive data and resulting in low tax collection and
management efficiency. Therefore, this article combines the impact of cross-border business and technological development on tax policies in
the digital economy era, and proposes a series of tax policy recommendations that are suitable for the digital economy era, aiming to promote
the healthy development of the digital economy.

Keywords


Digital Economy; Tax Policies; Cross Border Business; Technological Challenges

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References


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Digital Economy [J]. International Trade, 2023 (1): 81-88.

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Taxation College, 2022, 24 (4): 3-8.




DOI: http://dx.doi.org/10.18686/fm.v9i2.12463

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