Corporate Tax Aggressive Behavior in the Digital Economy: Research Progress and Future Directions

Abstract

In recent years, the digital economy has developed rapidly. However, a mismatch exists between the value creation of the digital economy and the rules of taxation distribution. The existing literature supports that the digital economy can bring positive changes to tax management, but there are also hidden concerns about shadow economy, transnational tax management, and other related issues. The existing literature still lacks comprehensive analysis and research, with insufficient in-depth discussion of key issues. This article adopts the methods of keyword retrieval and reference traceability to identify literature related to digital economy and tax management, and systematically analyze and summarize them. It aims to explore the development of the system and comprehensively analyze the advantages and weaknesses. The proposal of corresponding solutions and the analysis and solution of problems are of great significance to the reliable and efficient development of the digital economy in the field of taxation. At the same time, this study helps to clarify the development vein and identify key factors, assisting management and practitioners adapt to technological changes and deepening understanding of relevant issues. It also supports and promotes the reform of relevant policies and laws and regulations, while providing guidance for future research.