TY  - BOOK
ED  - Organización de Cooperación y Desarrollo Económico
TI  - The Impact of the Growth of the Sharing and Gig Economy on VAT/GST Policy and Administration
SN  - 9789264530409 (EPUB)
PY  - 2021///
CY  - Paris
PB  - OECD Publishing
KW  - Economía digital
KW  - economía colaborativa
KW  - crecimiento
KW  - avances tecnológicos
KW  - plataformas digitales
KW  - industrias
KW  - regulación
N2  - This report aims at assisting tax authorities in designing and implementing an effective Value Added Tax/Goods and Services Tax (VAT/GST) policy response to the growth of the sharing and gig economy. The rise of this phenomenon, powered by digital platforms, has transformed a number of industries within just a few short years. It involves large numbers of new economic operators (often private individuals), who monetise (often) underutilised goods and services by offering these, via digital platforms, for temporary (“shared”) use by primarily private consumers. Questions have been raised whether existing VAT/GST policy and administration frameworks are sufficiently capable of dealing with this new economic reality notably with a view to protecting VAT/GST revenue and minimising economic distortions. This report sets out the core components of a comprehensive VAT/GST policy strategy for tax authorities to consider in response. It analyses the key features of the sharing and gig economy and its main business models; identifies the associated VAT/GST challenges and opportunities; and presents a wide range of possible measures and approaches to support an effective policy response. This includes detailed guidance on the possible role of digital platforms in facilitating and enhancing VAT/GST compliance in the sharing and gig economy
UR  - https://www.oecd-ilibrary.org/taxation/the-impact-of-the-growth-of-the-sharing-and-gig-economy-on-vat-gst-policy-and-administration_51825505-en
ED  - Organización de Cooperación y Desarrollo Económico
ER  -