Platform Economy And Taxation: Strategies for Sustainable Tax Compliance

Abstract

The development of the collaborative economy is giving rise to a new taxpayer profile whose income comes from self-employment and whose tax compliance is hindered by traditional tax management schemes. The analysis of its difficulties, the legislative limitations of some jurisdictions to adapt to this new reality and the perspective of the platforms, is the starting point of the work carried out. Next, we analyze tax strategies that, from different jurisdictions, are aimed at facilitating tax compliance of these new taxpayer profiles. These proposals are complemented by the study of different types of tax cooperative relationship