数字化时代的税收治理——透明、信任和技术

Tax Governance in an Era of Digitalization:Transparency,Trust and Technology—The Three“T”Agenda

本文分析阐述了数字化时代透明、信任和技术三者之间的关系。数字技术可以促进透明度的提高,亦可以通过使税务部门为纳税人提供更好的服务,促进税企之间建立信任关系。

This paper analyses the relationship among transparency,trust and technology in the era of digitalization.Digital technology can improve transparency and build trust between tax authorities and companies by enabling tax authorities to provide better services to taxpayers.