This report looks at approaches to help ensure the effective taxation of those earning
income from the sale of goods or services in the sharing and gig economy. It considers
the different ways that tax administrations can best engage with platform sellers,
sharing and gig economy platforms, and each other to enable more effective tax compliance.
The report is divided into four chapters. The first chapter sets out the background
to the sharing and gig economy and the role of online platforms. The second chapter
provides some examples of current approaches that are being taken by OECD Forum on
Tax Administration members that participated in this work. Chapter three sets out
a range of options that tax administrations may wish to consider to help enable compliance
in this sector. Finally, chapter four sets out three recommendations and considerations
for possible further work: joint work between tax administrations and platforms on
providing information and support to platform sellers; improving the evidence base
to enhance understanding of the tax at risk in relation to platforms; and assisting
in the possible development of a legislative model for standardised reporting by sharing
and gig economy platforms.