{"title":"Analysis on the Influence of Tax Reduction and Fee Reduction Policies on Digital Development Level of Enterprises Based on AHP-DEMATEL","authors":"Yao Wang, Zhijie Kang","doi":"10.4018/ijisscm.338382","DOIUrl":null,"url":null,"abstract":"Since structural tax cuts were first incorporated into active fiscal policy in 2008, various tax breaks have been introduced. Based on the detailed enumeration of tax reduction policy measures, this study constructs an evaluation index system for the level of digital development of enterprises in terms of strategy implementation, operation status, technology level, and quality management. Then DEMATEL hierarchical analysis method and big data analysis method are used to analyse and determine the comprehensive influence degree of each index. Finally, this paper analyses the benefits and convenience brought by tax reduction and fee reduction to the digital development of enterprises and puts forward countermeasures and suggestions for the development of digital transformation of enterprises in the context of tax reduction and fee reduction. This study aims to put forward relevant countermeasures for enterprises to enhance their digital transformation and development capabilities.","PeriodicalId":44506,"journal":{"name":"International Journal of Information Systems and Supply Chain Management","volume":null,"pages":null},"PeriodicalIF":0.9000,"publicationDate":"2024-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Journal of Information Systems and Supply Chain Management","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.4018/ijisscm.338382","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"MANAGEMENT","Score":null,"Total":0}
引用次数: 0
Abstract
Since structural tax cuts were first incorporated into active fiscal policy in 2008, various tax breaks have been introduced. Based on the detailed enumeration of tax reduction policy measures, this study constructs an evaluation index system for the level of digital development of enterprises in terms of strategy implementation, operation status, technology level, and quality management. Then DEMATEL hierarchical analysis method and big data analysis method are used to analyse and determine the comprehensive influence degree of each index. Finally, this paper analyses the benefits and convenience brought by tax reduction and fee reduction to the digital development of enterprises and puts forward countermeasures and suggestions for the development of digital transformation of enterprises in the context of tax reduction and fee reduction. This study aims to put forward relevant countermeasures for enterprises to enhance their digital transformation and development capabilities.
期刊介绍:
The International Journal of Information Systems and Supply Chain Management (IJISSCM) provides a practical and comprehensive forum for exchanging novel research ideas or down-to-earth practices which bridge the latest information technology and supply chain management. IJISSCM encourages submissions on how various information systems improve supply chain management, as well as how the advancement of supply chain management tools affects the information systems growth. The aim of this journal is to bring together the expertise of people who have worked with supply chain management across the world for people in the field of information systems.