Tax challenges in the gig economy
DOI:
https://doi.org/10.31150/ajebm.v5i3.937Keywords:
Gig Economy, Tax systemsAbstract
Taxes on the gig economy are viewed from two different angles. On the one hand, some see that subjecting transactions that take place over the Internet to taxes (or fees) is a curb on technological growth, while others see that tax exemption leads to a reduction in state resources, because individuals They prefer online deals because they are inexpensive in terms of both value and time. In addition, the restriction of tax systems to traditional non-electronic business transactions makes them tax systems of limited efficiency. The issue of the default tax also raises two problems, one at the theoretical level and the other at the applied level. From the practical side, there is a difficulty in applying the familiar and current laws to traditional trade, but from the theoretical side, we find the problem of the absence of tax concepts and rules that take into account the new nature of the gig economy.
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Copyright (c) 2022 Huda Mohammed Khudhair, Asst. Prof. Manal Hussein Lafta
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