您好,欢迎来到一带一路数据库!

全库
全文
  • 全文
  • 标题
  • 作者/机构
  • 关键词
  • 主题词
  • 摘要
高级检索
热词推荐: 能源基础设施

数字经济国际比较聚类分析

文章摘要

本报告以47个国家的10项经济财政指标为基础,分析数字经济对政府财政的影响,通过关联性指标的综合影响,聚类分析各国数字经济财税之间的关系,包括数字经济、GDP和政府财政之间的关系,数字经济占GDP比重与经济增速之间的关系,政府支出与政府债务之间的关系,多角度分析47个国家各项指标的综合影响,美国数字经济规模、GDP和政府支出规模3项指标均为最高分值,而且数字经济占GDP比重分值也相对较高,虽然政府债务分值最低,但综合分值依然很高。中国数字经济规模、GDP排在第2位,且数字经济增长较快,债务负担率不高,由此拉近了与美国总分值的距离。聚类分析得到八组类型的数字经济国家特征,美国、中国和日本各自独立成类,不存在相似特征,其他七组国家,在GDP、人均GDP、政府债务、数字经济规模、数字经济增长、数字经济占GDP比重和政府支出占GDP比重等指标上存在一定的相似特征。开展国际数字经济财税关系的比较分析,能够为税制建设和税收征管提供参考依据。

Abstract

This report is based on 10 economic and financial indicators from 47 countries,analyzing the impact of the digital economy on government finances. Through the comprehensive impact of correlation indicators,clustering analysis is conducted on the relationship between digital economy finance and taxation in various countries,including the relationship between the digital economy,GDP,and government finance,the relationship between the proportion of the digital economy to GDP and economic growth rate,and the relationship between government expenditure and government debt. By analyzing the comprehensive impact of various indicators in 47 countries from multiple perspectives,the United States has the highest scores in three indicators:the scale of the digital economy,GDP,and government expenditure. Moreover,the proportion of the digital economy to GDP is relatively high. Although the government debt score is the lowest,the comprehensive score is still very high. China ranks second in terms of the scale of its digital economy and GDP,and its digital economy is growing rapidly with a low debt burden rate,thus narrowing the gap with the total score of the United States. Cluster analysis revealed the characteristics of eight types of digital economy countries,with the United States,China,and Japan each classified independently and without similar characteristics. The other seven groups of countries had certain similar characteristics in indicators such as GDP scale,per capita GDP,government debt,digital economy scale,digital economy growth,the proportion of digital economy to GDP,and government expenditure to GDP. Conduct a comparative analysis of the financial and tax relations in the international digital economy,providing a reference basis for tax system construction and tax collection and management.

作者简介
焦瑞进:焦瑞进,原国家税务总局大企业司副巡视员、中国税务学会学委会副秘书长、北京大数据协会财税大数据专委会常务副会长,主要研究方向为税收大数据、智慧税务、税收分析等。
蔡昌:蔡昌,中央财经大学教授、博士生导师,北京大数据协会财税大数据专业委员会会长,主要研究方向为税收理论与政策、数字经济、数字财税、产权税收学等。