Information about changes in platform economy taxation diminishes optimism regarding future use.

ABSTRACT: Some economic interactions are based on trust, others on monetary incentives or monitoring. In the tax compliance context, the monitoring approach creates compliance based on audits and fines (enforced compliance), in contrast to the trust-based (voluntary compliance) approach, which is based on taxpayers' willingness to comply. Here, we examine how changes in taxation regarding platform economy revenues affect intended labor supply on such platforms. New EU legislation, effective from 2023, will mandate data sharing between platforms and tax authorities across Europe, thus resulting in increased monitoring. We investigate how this upcoming shift in monitoring power affects the intended use of platforms and how it may interact with users' trust. We use a survey among platform workers (N

SUBMITTER: Mol JM 

PROVIDER: S-EPMC11967534 | biostudies-literature | 2024

REPOSITORIES: biostudies-literature