Challenges of tax regulation in the gig economy
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Date
2024-05-08
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Київський національний економічний університет імені Вадима Гетьмана
Abstract
The article analyzes the phenomenon of self-employment in the gig economy and discusses the challenges of self-employment tax regulation. Businesses operating with digital platforms (applications) - the gig economy, increase the differentiation of incomes, which necessarily creates the need for adaptation of income tax taxation. The main problems faced by the tax authorities in the process of taxation of the self-employed are highlighted. The result of the research is to create recommendations for simplifying the tax regulation of incomes received from this form of work. It is concluded that the tax systems should be reformed in such a way that the self-employed are not overly stimulated in terms of tax evasion, as this threatens budget revenues and the social protection of the population.
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Keywords
gig economy, digital platform, online freelancing, tax regulation
Citation
Grigolaia N. Challenges of tax regulation in the gig economy [Електронний ресурс] / Nino Grigolaia // Стратегічні імперативи сучасного менеджменту : зб. матеріалів VІІ Міжнар. наук.-практ. конф. (8 трав. 2024 р.) / М-во освіти і науки України, Київ. нац. екон. ун-т ім. Вадима Гетьмана ; [орг. ком.: Д. Лук’яненко (голова та ін.]. – Електрон. текст. дані. – Київ : КНЕУ, 2024. – С. 36–39. – Назва з титул. екрану.