This report aims at assisting tax authorities in designing and implementing an effective Value Added Tax/Goods and Services Tax (VAT/GST) policy response to the growth of the sharing and gig economy. The rise of this phenomenon, powered by digital platforms, has transformed a number of...

The 2020 report Tax Administration 3.0: The Digital Transformation of Tax Administration identified the automated connection of systems between tax administrations and business as one as one of core building blocks of seamless tax administration. This report, Tax Administration 3.0 and...

National Statistical Offices face a growing policy demand for better statistics on digital platform employment and work. New statistical definitions are needed to avoid undercounting the number of people involved in these jobs. In addition, new sources of data, including non-official ones, may...