Enhancing Tax Co-Governance in the Digital Age: Pathways and Strategies for Platform Optimization

Abstract

In the context of a rapidly expanding digital economy, traditional tax administration systems encounter significant hurdles, including fragmented data and inefficient collaboration. Enhancing the tax co-governance platform emerges as a critical strategy for improving governance efficacy. This research underscores the necessity of integrating advanced technologies—such as big data analytics, blockchain, and artificial intelligence—into the platform to facilitate cross-departmental data sharing, intelligent risk management, and precise decision-making.This study identifies key issues plaguing the current tax co-governance platform, including data circulation barriers, inadequate collaborative mechanisms, and security management vulnerabilities. We propose optimization pathways focusing on technological integration, process refinement, and institutional innovation. Our findings suggest that the future evolution of the tax co-governance platform will be characterized by intelligence, internationalization, and service orientation, providing theoretical underpinnings and practical guidance for the modernization of tax governance in the digital age.