The Issues and Countermeasures of Tax Governance in the Digital Economy

Abstract

With the rapid development of information technologies represented by artificial intelligence, human society has entered a new era characterized by digitization. The digital economy is reshaping the global economic landscape and becoming a new engine of global economic growth. However, under the context of the digital economy, the diversification of business models, virtualization, and globalization of economic activities have also posed unprecedented challenges to the traditional tax governance system. How to formulate tax policies that adapt to the digital economy in the context of globalization has become an urgent issue in tax governance. This paper aims to explore the main issues facing tax governance in the digital economy era and propose corresponding countermeasures, providing valuable theoretical insights and policy suggestions for addressing the challenges of tax governance in the digital economy era.