Digital Economy and Tax Administration Reform: Research Progress and Prospects

Due to the constant updating and the new version of digital technologies, the digital economy has now become one of the main engines of China’s high-quality development. Simultaneously, the tax administration system is at the most crucial point of reform and is the subject of intensive study by researchers. The present paper is an attempt to review the digital economy and tax administration and their connection by analyzing and reviewing the literature that was obtained in CNKI during 2020-2026. It is found that the digital economy strongly impacts tax administration, and the aim is to identify some challenges faced by tax administration, so as to give some suggestions to the later studies related to the topic. The current literature is missing any systematic review and synthesis of the two; further studies should be conducted on cross-validation using various methods and choosing diversified data.