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Taxation and the Peer-to-Peer Economy
Aqib AslamMs.Alpa Shah
出版International Monetary Fund, 2017-08-07
主題Business & Economics / CrowdfundingBusiness & Economics / Economics / MacroeconomicsBusiness & Economics / Taxation / General
ISBN14843152519781484315255
URLhttp://books.google.com.hk/books?id=Hr5ADwAAQBAJ&hl=&source=gbs_api
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註釋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.