Theory and System Selection of Data Taxation
DOI:
https://doi.org/10.51699/ajdes.v17i.469Keywords:
Data taxation, Taxation system, Game theoryAbstract
In the context of the digital economy, it is an inevitable direction for tax reform to include data as a key factor of production in tax collection. At present, the corresponding data tax does not exist. This paper analyzes the taxability of data based on the connotation characteristics and value creation of digital assets. Using the game theory model, it discusses the tax system design of digital data and compares the impact on the market of the data tax that calculates the tax base based on the quantity or value of data. This research will help guide the establishment of a data taxation system and make different institutional choices in the formulation of taxation on data.
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