| Popis: |
This contribution aims to shed some light on issues arising from the taxation of the platform economy. While it is rather obvious that the purposes of labour law, social security law and tax law differ, this paper will attempt to answer the question whether any lessons can be learned for social law from the treatment of platforms and platform workers in tax law. It will, thus, provide an account of the main problems arising in the taxation of platform workers, it will highlight the importance (or lack thereof) of the taxation of the platform, and will examine some solutions put forward in different jurisdictions. It will conclude by attempting to answer whether there is anything for social law to learn from tax law and whether taxation, one of the main sources of financing social protection, is adequately prepared to deal with the platform economy challenges. |
