The gig economy and the problems of wage taxation
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Date
2023
Authors
Journal Title
Journal ISSN
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Publisher
Ivane Javakhishvili Tbilisi State University Press
Abstract
Two trends can be seen in the modern labor market. The first trend is the change in demand for work
skills. Basic reading and writing skills, physical labor and diplomas offer fewer and fewer employment and income
opportunities. The second trend is – companies working with digital platforms (applications) – gig economy,
which increases the differentiation of incomes, which inevitably increases the need to adjust taxation to income
tax.
It concludes that tax systems should be reformed so that the self-employed are not over-incentivized by
tax evasion, as this endangers household revenues and the social security of the population.
Comparative and statistical analysis methods were used. Data from rating and analysis agencies as well as
statistical data from OECD, Eurofund and Eurostat formed the empirical basis of the research.
Description
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3. Thomas K.D. (2017) Taxing the Gig Economy / K.D. Thomas // University of Pennsylvania Law Review.
4. Gromov V.V. (2021) Introduction of the Personal Tax-free Allowance in Russia and its Budget Implications /
V.V. Gro-mov // Journal of Tax Reform.
Keywords
Citation
VIII International Scientific Conference: "Challenges of Globalization in Economics and Business", Proceedings , Tbilisi, 2023, pp. 119-123