The Evolution of the Collaborative/Shared Economy on Demand and its Impact on Fiscal Systems

Leliana Diana (Bolcu) () and Veronica Ștefan ()
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Leliana Diana (Bolcu): „Valahia†University of Targoviste, Romania
Veronica Ștefan: „Valahia†University of Targoviste, Romania

Ovidius University Annals, Economic Sciences Series, 2022, vol. XXII, issue 2, 838-845

Abstract: The rapid technological progress that characterizes the digital economy has led to the emergence of many trends leading to potential developments. The digital economy has changed the distribution of global value chains in which multinational enterprises integrate their international activities, and it is necessary to monitor possible developments to assess their impact on tax systems. Thus, the on-demand collaborative/sharing economy has experienced significant growth and global coverage in recent years. The large number of new economic actors that can submit to the VAT regime can generate very high revenues as a result of the growth of the collaborative/sharing economy on demand and can determine considerable risks at an aggregate level, generating new administrative challenges. The objective of this article is to present the possible evolutions of the collaborative/sharing economy on demand, to assess their impact on tax systems, with digital platforms being at the forefront of its development and expansion.

Keywords: collaborative/shared economy on demand (CE/SD); digital platforms; VAT (search for similar items in EconPapers)
JEL-codes: M10 M41 O3 (search for similar items in EconPapers)
Date: 2022
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