Probe - Accounting, Auditing and Taxation

Research on the horizontal imbalance of value-added tax distribution in the digital economy era

Xinyi Zeng

School of Finance and Public Administration, Anhui University of Finance and Economics

DOI: https://doi.org/10.59429/paat.v7i4.12462

Keywords: digital economy; horizontal imbalance of VAT distribution

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Abstract

The advent of the digital economy era has facilitated the high-quality development of China's economy, while also posing certain challenges to the value-added tax (VAT) collection and management model under the principle of production location. Based on panel data from 30 provinces and cities in China spanning from 2015 to 2022, this article investigates the impact mechanism of digital economy development on the interregional VAT tax gap in China from both theoretical and empirical perspectives.

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