Abstract
<p><big>The development of digital economy is becoming an important path to promote the kinetic energy of China&#39;s tax revenue development. Based on the panel data from 2011 to 2018, this paper uses Gini coefficient to analyze the regional differences of China&#39;s digital economy, and uses fixed effect model, spatial Durbin model, multi-period double difference model and other empirical methods to examine the tax effects of digital economy development. The results show that the regional disparity is the main reason for the regional disparity of digital economy development in China. The development of digital economy directly increases the tax amount of local digital industry, and at the same time it also radiates and drives the increase of local total tax revenue; The tax effect of digital economy has a negative spatial spillover, showing a &quot;siphon effect&quot; to neighboring areas; Mechanism analysis shows that the development of digital economy mainly promotes the increase of local tax revenue through growth effect.</big></p>
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