The Resource Tax issues in the sharing economy
Tax issues in the sharing economy
Resource Information
The item Tax issues in the sharing economy represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Tax issues in the sharing economy represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The sharing economy refers to online market places that bring sellers and buyers of goods and services together. This article identifies two main problems concerning taxing the sharing economy. Firstly, the sharing economy is difficult to control, since there are many small providers. Secondly, different tax treatment for businesses and private individuals makes it difficult for small providers to know how to comply with tax obligations. The solution of these issues is not the introduction of a digital services tax (DST) imposed on the intermediary platforms. Such a tax can contribute to the tax sharing economy, but not replace income tax or VAT/GST. Income tax and VAT/GST systems throughout the world are based on a scenario of business people versus private individuals dating from the 20th century, which is now partly out of date. A solution could be to tax small businesses and private individuals in a more uniform way, which would provide a simpler tax system that would be easier to comply with
- Language
- eng
- Label
- Tax issues in the sharing economy
- Title
- Tax issues in the sharing economy
- Language
- eng
- Summary
- The sharing economy refers to online market places that bring sellers and buyers of goods and services together. This article identifies two main problems concerning taxing the sharing economy. Firstly, the sharing economy is difficult to control, since there are many small providers. Secondly, different tax treatment for businesses and private individuals makes it difficult for small providers to know how to comply with tax obligations. The solution of these issues is not the introduction of a digital services tax (DST) imposed on the intermediary platforms. Such a tax can contribute to the tax sharing economy, but not replace income tax or VAT/GST. Income tax and VAT/GST systems throughout the world are based on a scenario of business people versus private individuals dating from the 20th century, which is now partly out of date. A solution could be to tax small businesses and private individuals in a more uniform way, which would provide a simpler tax system that would be easier to comply with
- Citation source
- In: Skattenytt. - Uppsala. - Vol. 69 (2019), no. 10; p. 709-722
- http://library.link/vocab/creatorName
- Kristoffersson, E
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- sharing economy
- VAT
- GST
- DST
- source principle of taxation
- internet
- digital economy
- individual income tax
- business tax
- Label
- Tax issues in the sharing economy
- Label
- Tax issues in the sharing economy
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Tax-issues-in-the-sharing-economy/Rct0P66xqBw/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Tax-issues-in-the-sharing-economy/Rct0P66xqBw/">Tax issues in the sharing economy</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
