A 2025 paper in Tax Research treats computing power as core productive force in the digital economy. Using paradigm theory it builds a four-layer frame: technology is shifting, rules must adapt, organizational forms must move toward digital operation, and officials must change how they understand data and tools. Only when the four mesh does digital transformation advance. The paper names the obstacles - scattered computing resources, rules out of step with practice, rigid structures - and offers four responses: cluster computing factors, make tax rules adjustable, speed up organizational digitalization, and keep people and service first in management.
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Computing Power and the Digital Transformation of Tax Administration: A Paradigm Perspective
A 2025 paper in Tax Research uses paradigm theory to explain how computing power drives the digital transformation of tax administration, tracing technical, institutional, organizational and cognitive shifts. It identifies obstacles in combining computing capacity with tax work and recommends clustering computing factors of production, adjusting tax rules adaptively, accelerating digital organizational change, and keeping a people-centred management philosophy.
2026-11-03