pisco_log
banner

The Tax Reduction Effect of Enterprise Digital Transformation: Internal Mechanisms, Practical Challenges, and Optimization Pathways

Yinhui Tang

Abstract


This paper analyzes the internal mechanisms through which enterprise digital transformation generates tax reduction effects, identifies the practical shortcomings encountered in the process of enabling tax reduction, and proposes targeted optimization strategies by integrating tax policies with enterprise realities. The aim is to provide theoretical references and practical insights for promoting scientifically-based
burden reduction for enterprises, improving the tax incentive policy system, and fostering high-quality, synergistic development between tax
authorities and enterprises.

Keywords


Enterprise Digital Transformation; Tax Reduction Effect; Tax Management; Tax Incentives

Full Text:

PDF

Included Database


References


[1] Jia Nan, Zhang Chengjiu, Yu Xiaolei, et al. Does digital transformation reduce enterprises' actual tax burden?[J]. World Economic Papers, 2023(05):17-34.

[2] Wang Liangliang, Qi Yuanyuan, Zhang Haiyang, et al. Digital transformation and dynamic adjustment of corporate tax burden[J]. Journal of Financial Research, 2024(04):188-206.

[3] Niu Li, Pang Fengxi. Research on the impact of digital transformation on enterprise tax burden[J]. Public Finance Research,

2023(05):57-70.

[4] Shi Wenpo, Liang Ji, Hao Xiaojing, et al. Thoughts and suggestions on improving China's tax incentive policy system[J]. Taxation Research, 2025(04):47-54.




DOI: http://dx.doi.org/10.70711/frim.v4i5.9401

Refbacks

  • There are currently no refbacks.