公共数据开放对地方财政收入质量的影响研究OACHSSCD

As a key institutional arrangement for unlocking the value of data elements,public data openness has opened up a new path for enhancing the quality of local fiscal revenue.To this end,based on the provincial panel data from 2010 to 2024,this paper systematically explores the impact effect and mechanism of public data openness on the quality of local fiscal revenue using a dual machine learning ap-proach.The research results show that public data openness significantly improves the quality of local fiscal revenue,and this effect is more pronounced in regions with higher government transparency.Pub-lic data openness indirectly enhances the quality of local fiscal revenue by promoting industrial structure upgrading and driving the development of the digital economy.Extensive analysis indicates that different dimensions of public data openness quality have heterogeneous effects on improving the quality of fiscal revenue,and the impact of public data openness on different dimensions of fiscal revenue quality also va-ries.In view of this,we should drive public data openness through institutional innovation,strengthen the data foundation through platform upgrades,activate the potential of data through quality improve-ment,and accelerate the formation of a new path where data empowers fiscal quality and efficiency en-hancement.