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

Author

Listed:
  • Leliana Diana (Bolcu)

    („Valahia†University of Targoviste, Romania)

  • Veronica Ștefan

    („Valahia†University of Targoviste, Romania)

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.

Suggested Citation

  • Leliana Diana (Bolcu) & Veronica Ștefan, 2022. "The Evolution of the Collaborative/Shared Economy on Demand and its Impact on Fiscal Systems," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 838-845, Decembrie.
    • Handle: RePEc:ovi:oviste:v:xxii:y:2022:i:2:p:838-845
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    More about this item

    Keywords

    collaborative/shared economy on demand (CE/SD); digital platforms; VAT;
    All these keywords.

    JEL classification:

    • O3 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights
    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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