collaborative platforms and taxation

Les plateformes collaboratives et la fiscalité

Jean-Raphael Pellas ()
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Jean-Raphael Pellas: IEDP - Institut d'Etudes de Droit Public - Université Paris-Saclay

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Abstract: The platform economy leads to the disruption (disruption) of existing legal categories. According to classical regulation theory, regulatory intervention is justified for four reasons, namely information asymmetries, the existence of natural monopolies, negative externalities and social and equity considerations. The tax administration therefore seeks to capture "tax" using algorithms and collaborative platforms.

Date: 2017-06-12
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Published in L'agilité au carrefour de la gestion, 4ème congrès droit et management, Jun 2017, PARIS, France

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04537021

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