Quotation Migai, Clement, de Jong, Julia, Owens, Jeffrey. 2019. The sharing economy: turning challenges into compliance opportunities for tax administrations. eJournal of Tax Research. 16 (3), 395-424.


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Abstract

The rapid growth of the sharing economy has increased pressures on governments to address the variety of economic, social and legal issues it has given rise to in order to redress the emerging distortions without curtailing innovation. A key concern is whether the activities carried out by the agents involved in the sharing economy are adequately captured for tax. The current viewpoint is that the absence of sharing economy-specific regulation exacerbated by the poor visibility of the underlying activities results in under-collection of tax from the service providers and tax breaks for the platforms leading to an unfair competitive advantage over counterparts in the more strictly regulated traditional sectors. This article considers the challenges that the sharing economy poses for tax administrations, how these concerns are acknowledged within national and supranational governments and international organisations, the opportunities it presents for enhanced tax compliance, and measures, taken or proposed, by governments for enhancing tax compliance.

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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Journal article
Journal eJournal of Tax Research
WU-Journal-Rating new FIN-A
Language English
Title The sharing economy: turning challenges into compliance opportunities for tax administrations
Volume 16
Number 3
Year 2019
Page from 395
Page to 424
Reviewed? Y
URL https://www.business.unsw.edu.au/research-site/publications-site/ejournaloftaxresearch-site/Documents/19%2003%2019%20eJTR%2016(3)%20compilation%20REVISED%20FINAL.pdf
DOI na
Open Access N

Associations

People
Migai, Clement (Details)
Owens, Jeffrey (Details)
External
de Jong, Julia (IBFD, Netherlands)
Organization
Austrian and International Tax Law IN (Details)
Research areas (Ă–STAT Classification 'Statistik Austria')
5349 Business taxation (Details)
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