Taxation and the Peer-to-Peer Economy /

The growth of the peer-to-peer (P2P) economy over the last decade has captivated both stock markets and policymakers alike. While the means for transacting might be different to existing firm structures-with the emergence of digital platforms that connect individual buyers and sellers directly-the t...

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Bibliografski detalji
Glavni autor: Aslam, Aqib
Daljnji autori: Shah, Alpa
Format: Žurnal
Jezik:English
Izdano: Washington, D.C. : International Monetary Fund, 2017.
Serija:IMF Working Papers; Working Paper ; No. 2017/187
Online pristup:Full text available on IMF
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520 3 |a The growth of the peer-to-peer (P2P) economy over the last decade has captivated both stock markets and policymakers alike. While the means for transacting might be different to existing firm structures-with the emergence of digital platforms that connect individual buyers and sellers directly-the tax behavior of individuals operating in this new economy are very familiar. What is clear is that while the P2P economy has potentially exacerbated existing policy, administrative, and revenue-mobilization challenges associated with small business taxation-such as the choice of the tax base and how to set tax thresholds-, the technology behind P2P platforms presents a valuable opportunity to eventually solve them. 
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700 1 |a Shah, Alpa. 
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