税收征管数字化对税收征管效率的影响研究

Research on the Impact of Digitalization of Tax Administration on Tax Administration Efficiency

摘要: 随着区块链、人工智能、大数据等数字化技术的出现，全球数字化转型势不可挡。税收征管数字化水平在一定程度上反映了政府治理体系和治理能力现代化的程度。基于上述背景，本文对相关理论机制进行分析，再基于2013~2022年全国的31个省的面板数据，运用固定效应模型分析税收征管数字化发展对税收征管效率的影响，并对结果进行一系列检验。研究结果表明：1. 税收征管数字化会抑制税收征管效率的提升。2. 税务人员受教育程度促进税收征管效率提升，因此建议提高税收数据的运用能力及效率，深化数据分析，创新税收征管方式，提高税收风险管理水平及税收治理效能，优化税务服务，打造智慧税务生态体系，推动数字中国的建设。

Abstract: With the emergence of digital technologies such as blockchain, artificial intelligence, and big data, the global digital transformation is unstoppable. The digitalization level of tax administration to a certain extent reflects the degree of modernization of the government governance system and governance capacity. Based on the above background, this article analyzes the relevant theoretical mechanisms, and then uses panel data from 31 provinces in China from 2013 to 2022 to analyze the impact of digital development of tax administration on tax administration efficiency using a fixed effects model, and conducts a series of tests on the results. The research results indicate that: 1. Digitization of tax administration will inhibit the improvement of tax administration efficiency. 2. The education level of tax personnel promotes the improvement of tax administration efficiency. Therefore, it is recommended to enhance the ability and efficiency of tax data utilization, deepen data analysis, innovate tax administration methods, improve the level of tax risk management and tax governance efficiency, optimize tax services, create a smart tax ecosystem, and promote the construction of a digital China.