Taxation in a Global Digital Economy
1. Aufl. 2017
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1. S. 232Digital Economy and Labour Assignments
Due to the rise of the digital economy many things are changing in the world of labour. According to a recent report of the Organisation for Economic Co-operation and Development (OECD)
[I]nternet job platforms bring the potential to dramatically change traditional work arrangements and labour market relationships. […] While these changes create opportunities for workers, jobseekers and firms, they also raise major challenges for job quality, taxation and social security.
This also can be understood as the nature of jobs is changing. The internet is a seemingly inexhaustible market for matching work demand and supply, it provides platforms for establishing new businesses, and it supports entrepreneurship.
Understanding the depth of this trend is challenging, and there are many valid questions to ask such as whether the future of labour will depart from traditional employment relationships towards a highly competitive, unpredictable, and unregulated work market. Another consideration should also include whether there is an extensive new flow of unreported and, therefore, untaxed income that would bring with it an introduction of simplified busin...