Legal Regulation of International Tax Competition in the Digital Economy Era
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There is no consensus on the concept of international tax law internationally, and there is even controversy over whether international tax law actually exists. In the process of transferring social resources from taxpayers to government departments, tax laws are bound to have an impact on the economy. If this impact is limited to the amount of taxation itself, it is a normal burden of tax laws; If, in addition to this normal burden, economic activities are disrupted and hindered, and social interests are weakened as a result, an additional burden of taxation arises. This article attempts to analyze the legal regulations of international tax competition in the era of digital economy. Under different paths and types of market economy systems, different sovereign countries have different demands for tax rules. China needs to enhance its discourse power as a representative of developing countries, effectively suppressing the monopoly situation formed by developed countries in the construction of discourse power in the international tax competition legal regulation system. Carry out moderate competition and maintain necessary cooperation and coordination, regulate harmful tax competition, especially in the digital economy, where demand is the same while reserving differences, and jointly pursue the goal of fair tax competition.
In the era of digital economy; International tax competition; Legal regulation