ps_adraghici_def.pdf
(3.93 MB, PDF)
… and-gig-economy.htm last accessed 4 July 2022. council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU on administrative cooperation in the field of taxation ST/12908/2020/INIT oJ L 104, 2021. 31INTRoDUcTIoN Secondly, this research explores the role and functions of tax administrations in the environment of the collaborative economy. Existing and proposed measures for the taxation of collaborative economy platform … ‘The Predictability and the Flexibility of Tax Revenues in Pakistan’, The Pakistan Development Review 2 (2), 1962, pp. 189-214. 43 celeste Black; ‘The Future of Work: The Gig Economy and Pressures on the Tax System’, Canadian Tax Journal 68 (1), 2020, pp. 69-97. 43INTRoDUcTIoN economy is an umbrella term that captures a potentially endless span of economic activity, tied mainly the common denominator related to workers’ monetization of otherwise idle assets or resources. Blurring the … and Implications for Research’, Journal of Management Studies 58 (4), 2021, pp. 927-948. 74 oksana Gerwe and Rosario Silva; ‘clarifying the Sharing Economy: conceptualization, Typology, Antecedents, and Effects’, Academy of Management 34 (1), 2020. 55INTRoDUcTIoN - Service providers using private assets in the performance of their activities; and - Transactions involving the granting by a service provider to an end-user of temporary access to a resource, rather than transfer of ownership.75 …