The vigorous development of the digital economy has brought new opportunities and challenges to the construction of local fiscal revenue efficiency. Based on the panel data from 2011 to 2020, this paper uses the fixed effect model, instrumental variable method and other empirical studies to investigate the impact of the development of the digital economy on the efficiency of local fiscal revenue. The research results show that the development of the digital economy has directly improved the efficiency of local fiscal revenue, and the regression results of instrumental variables are still significant. The mechanism analysis shows that the development of digital economy mainly promotes local fiscal revenue such as efficiency improvement by cultivating tax sources.
Xiao, H.; Liu, J. The impact of digital economy development on local fiscal revenue efficiency. Economic Analysis Letters, 2022, 1, 6. https://doi.org/10.58567/eal01020001
Xiao H, Liu J. The impact of digital economy development on local fiscal revenue efficiency. Economic Analysis Letters; 2022, 1(2):6. https://doi.org/10.58567/eal01020001
Xiao, Haixiang; Liu, Jiayi 2022. "The impact of digital economy development on local fiscal revenue efficiency" Economic Analysis Letters 1, no.2: 6. https://doi.org/10.58567/eal01020001
Xiao, H., & Liu, J. (2022). The impact of digital economy development on local fiscal revenue efficiency. Economic Analysis Letters, 1(2), 6. https://doi.org/10.58567/eal01020001
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