Open Access Journal Article

Research on Global Tax Governance under the Background of Digital Economy

by Jingyi Yang a Xiaoyang Guo a  and  Yang Shen a,*
School of Statistics, Institute of Quantitative Economics, Huaqiao University, Xiamen, China
Author to whom correspondence should be addressed.
REA  2024, 28; 3(1), 28;
Received: 20 February 2024 / Accepted: 27 March 2024 / Published Online: 1 April 2024


Under the background of digital economy, global tax governance has become one of the important topics in today's world development and change. In recent years, new challenges, such as tax base erosion and profit transfer, and the imbalance of cross-border tax source division, have become prominent, forcing the reform of international tax rules and the reshaping of international tax order. Based on this, the article first deeply digs into the scale and cross-border characteristics of the spatial-temporal aggregation of the digital economy, and comprehensively evaluates its impact on the global tax governance pattern. After that, the article combs out the realistic picture and challenges of the current digital tax reform from the aspects of theoretical basis, basic principles and governance mechanism. Finally, based on China's basic national conditions, the article puts forward some institutional ideas and policy suggestions, with a view to improving China's participation, voice and influence in global tax governance, and also enabling governments, enterprises and residents of various countries to enjoy the fruits of world economic development fairly and promote the construction of Community of Shared Future for Mankind.

Copyright: © 2024 by Yang, Guo and Shen. This is an open-access article distributed under the terms of the Creative Commons Attribution License (CC BY) (Creative Commons Attribution 4.0 International License). The use, distribution or reproduction in other forums is permitted, provided the original author(s) or licensor are credited and that the original publication in this journal is cited, in accordance with accepted academic practice. No use, distribution or reproduction is permitted which does not comply with these terms.


Natural Science Foundation of Fujian Province (2022J01320)

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ACS Style
Yang, J.; Guo, X.; Shen, Y. Research on Global Tax Governance under the Background of Digital Economy. Review of Economic Assessment, 2024, 3, 28.
AMA Style
Yang J, Guo X, Shen Y. Research on Global Tax Governance under the Background of Digital Economy. Review of Economic Assessment; 2024, 3(1):28.
Chicago/Turabian Style
Yang, Jingyi; Guo, Xiaoyang; Shen, Yang 2024. "Research on Global Tax Governance under the Background of Digital Economy" Review of Economic Assessment 3, no.1:28.
APA style
Yang, J., Guo, X., & Shen, Y. (2024). Research on Global Tax Governance under the Background of Digital Economy. Review of Economic Assessment, 3(1), 28.

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