Naslov
Taxing Uber

Autori
Čičin-Šain, Nevia

Vrsta, podvrsta i kategorija rada
Poglavlja u knjigama, znanstveni

Knjiga
Uber — Brave New Service or Unfair Competition

Urednik/ci
Marin, Jasenko ; Petrović, Siniša ; Mudrić, Mišo ; Lisičar, Hrvoje

Izdavač
Springer

Grad
Cham

Godina
2019

Raspon stranica
181-198

ISBN
978-3-030-31535-1

ISSN
1534-6781

Ključne riječi
sharing economy, taxation, Uber

Sažetak
Sharing economy has disrupted not only labour or competition law, but also tax law. With the proliferation of various online sharing platforms, enabled by technological advances, classical work organisations that usually appeared in the form of medium or large companies, as an expression of economic vertical integration, now started to dissipate into a cloud of self-employed entrepreneurs gathered around one or several suppliers of labour – the platforms. These suppliers of labour claim to be simple intermediaries, putting into contact individuals seeking and offering services, often by using their own idle assets. Value is thus created through the interaction of many dispersed individuals, rather than by a single centralized entity. As will be explained in this chapter, there are currently not only labour law incentives, but also tax incentives, to structure businesses in the way Uber and other “gig” entrepreneurs have done.

Izvorni jezik
Engleski

Znanstvena područja
Pravo

POVEZANOST RADA