• Login
  • Register
  • Search

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

Ji Wei


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.


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

Full Text:


Included Database


[1] Gong Ting, Luo Min. The Realistic Dilemma and Countermeasures of Value Added Tax Withholding System in the Digital Economy Era [J]. Financial Science, 2023 (2): 94-104.

[2] Huang Xiaoyu. Research on the Principles of Cross border Value Added Tax Collection - Based on the Background of Digital Economy [J]. International Business Accounting, 2023 (4): 77-80.

[3] Xia Jianmin, Lv Qi. Multidimensional Dilemmas and Promotion Strategies of Deconvolving International Tax Governance in the

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

[4] Yang Huan, Li Xiangju. Changes in International Tax Rules under the Background of Economic Digitization: Scheme Analysis, Intrinsic Logic, and China’s Path [J]. International Trade, 2023 (3): 29-36.

[5] Wu Wenhao. International Tax Reform in the Digital Economy and China’s Response Strategies [J]. Journal of Shanxi Finance and

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

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