Online labor platforms and taxation: a scoping review

Vukmirović, Valentina and Spasenić, Željko and Milosavljević, Miloš (2024) Online labor platforms and taxation: a scoping review. In: Proceedings of the first International conference on sharing economy and contemporary business models: theory and practice, Belgrade, May 10-11, 2024. University of Belgrade, Faculty of Organizational Sciences, Belgrade, pp. 6-10. ISBN 978-86-7680-469-6

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Abstract

Online labor platforms have been disrupting the landscape of employment in recent years. The efficient model of taxation of this new employment model has, however, lagged. This paper aims to provide an early scoping review of the literature on the taxation of online labor platforms. When observed through the stakeholder point of view, we see that cross- and transnational, government-to-platform, and platform-to-employee relationships are the only topics examined so far. This paper can serve other scholars in navigating their investigations related to the taxation of platform work.

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