Study on the Tax Enforcement of Deed Tax: From the Perspective of Digital Economy

Abstract

The digital economy puts forward new requirements for tax enforcement and risks of deed tax. Scholars rarely study deed tax enforcement from the perspective of taxpayer experience. This study combines the theory of tax compliance and uses questionnaire survey methods to explore the risks of deed tax enforcement under the background of big data and digital economy. Combining the characteristics of the digital economy, the study starts with the deed tax system, personnel, publicity methods, and tax awareness, with the goal of increasing taxpayers’ tax compliance, and proposes suggestions for improving deed tax collection and management. In accordance with the requirements of the digital economy, the government should improve the policy system for the enforcement of deed tax. Governments, enterprises, universities, and individuals should strengthen cooperation and form partnerships, and attach importance to the training of talents that combine tax expertise and big data technology capabilities. Governments, schools, and companies use digital information platforms, artificial intelligence, and blockchain technology to enhance the effectiveness of publicity and implementation of deed tax enforcement. The interconnection of government information is conducive to reducing the digital divide and improving the effectiveness of enforcement. Big data is the basis for tax enforcement. Data governance emphasizes the digital transformation of government departments. Colleges and universities attach great importance to improving the tax data literacy and application capabilities of undergraduates, graduate students, and doctoral students.