02642nam a2200349 c 4500 6531 6531 00006531 ES-MaONT 20220805062553.0 210513s2021 ||||frt i 0| u|eng u 9789264530409 (EPUB) 9789264914780 (PDF) DOI 10.1787/51825505-en . ES-MaONT . Organización de Cooperación y Desarrollo Económico 2843 The Impact of the Growth of the Sharing and Gig Economy on VAT/GST Policy and Administration / OECD Paris : OECD Publishing, April 2021 130 p. : gráf., tablas ; 1 documento PDF texto (visual) isbdcontent electrónico isbdmedia recurso en línea rdacarrier This report aims at assisting tax authorities in designing and implementing an effective Value Added Tax/Goods and Services Tax (VAT/GST) policy response to the growth of the sharing and gig economy. The rise of this phenomenon, powered by digital platforms, has transformed a number of industries within just a few short years. It involves large numbers of new economic operators (often private individuals), who monetise (often) underutilised goods and services by offering these, via digital platforms, for temporary (“shared”) use by primarily private consumers. Questions have been raised whether existing VAT/GST policy and administration frameworks are sufficiently capable of dealing with this new economic reality notably with a view to protecting VAT/GST revenue and minimising economic distortions. This report sets out the core components of a comprehensive VAT/GST policy strategy for tax authorities to consider in response. It analyses the key features of the sharing and gig economy and its main business models; identifies the associated VAT/GST challenges and opportunities; and presents a wide range of possible measures and approaches to support an effective policy response. This includes detailed guidance on the possible role of digital platforms in facilitating and enhancing VAT/GST compliance in the sharing and gig economy. Todos los derechos reservados ; OECD Economía digital 2223 economía colaborativa crecimiento avances tecnológicos plataformas digitales industrias regulación https://www.oecd-ilibrary.org/taxation/the-impact-of-the-growth-of-the-sharing-and-gig-economy-on-vat-gst-policy-and-administration_51825505-en Acceso al documento 0 pdf LIB udc 0 0 z 0 3 1 01 01 online 2021-05-13 0 1000020176724 2021-05-13 00:00:00 2021-05-13 INF