A Study on the Impact of Tax Governance Capacity on New Quality Productive Forces

YU Haifeng; CHEN Miao; LIU Yang

Volume 40 Issue 3

May 2025

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Article Navigation > Journal of Guangdong University of Finance & Economics > 2025 > 40(3): 102-114

YU Haifeng, CHEN Miao, LIU Yang. A Study on the Impact of Tax Governance Capacity on New Quality Productive Forces[J]. Journal of Guangdong University of Finance & Economics, 2025, 40(3): 102-114.

Citation:

YU Haifeng, CHEN Miao, LIU Yang. A Study on the Impact of Tax Governance Capacity on New Quality Productive Forces[J]. Journal of Guangdong University of Finance & Economics, 2025, 40(3): 102-114.

YU Haifeng, CHEN Miao, LIU Yang. A Study on the Impact of Tax Governance Capacity on New Quality Productive Forces[J]. Journal of Guangdong University of Finance & Economics, 2025, 40(3): 102-114.

Citation:

YU Haifeng, CHEN Miao, LIU Yang. A Study on the Impact of Tax Governance Capacity on New Quality Productive Forces[J]. Journal of Guangdong University of Finance & Economics, 2025, 40(3): 102-114.

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A Study on the Impact of Tax Governance Capacity on New Quality Productive Forces

School of Public Finance and Taxation, Guangdong University of Finance and Economics, Guanghzou 510320, China

Received Date: 2024-12-20
Available Online: 2025-06-25
Publish Date: 2025-05-28

Abstract

Abstract

The cultivation and development of new quality productive forces is the key path to achieve high-quality economic growth, and the tax governance capacity, as an important dimension of the modernization of the national governance system, needs to be explored in depth in terms of its mechanism of action on new quality productive forces. Based on China’s provincial panel data from 2010 to 2023, the entropy method is used to construct a comprehensive evaluation index system of tax governance capacity and new quality productive forces, and the relationship between the two and their mechanisms are systematically examined through the two-way fixed effect model. It is found that the improvement of tax governance capacity can significantly promote the development of new quality productive forces, and this conclusion is valid in multiple robustness tests. The mechanism analysis shows that the digital transformation of the economy has a significant positive moderating effect in the process of tax governance capacity stimulating the new quality productive forces, while economic policy uncertainty has a significant negative moderating effect on the relationship between the two. The findings of the study provide empirical evidence for optimizing the tax governance system and reducing the impact of policy uncertainty, and have important policy implications for the construction of an institutional environment that is suitable for the development of new quality productive forces.
- tax governance capacity,
- new quality productive forces,
- digital transformation,
- economic policy uncertainty

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References(45)

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