直接税、数字经济与经济高质量发展OACHSSCD

Improving direct taxation not only contributes to promoting the development of the digital economy but also facilitates long-term high-quality economic growth.Research based on nationwide provincial-level data from 2011 to 2021 empirically examined the impact mechanism of direct taxation on high-quality economic development and analyzed the underlying relationships.The study found that:(1)Overall reduction in direct taxes significantly promotes total factor productivity.(2)Moderately reducing the proportion of personal income tax within direct taxes is conducive to further driving high-quality economic development.Internal analysis indicates that optimizing direct taxes primarily relies on technological progress to promote high-quality economic development,rather than improving technological efficiency.(3)Mediation effects suggest that reducing direct taxes promotes high-quality economic development by raising the level of the digital economy.(4)Heterogeneity analysis reveals significant regional differences in the relationship between direct taxes and total factor productivity.The article reveals the underlying mechanisms between direct taxation and total factor productivity,providing theoretical references and practical insights for tax reform to promote high-quality economic development.