Tax Collection Dilemma and Optimization for Gig Workers
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Abstract
The development of the digital economy has driven the rise of the gig economy, and the scale of gig workers has been continuously expanding. However, the "decentralized and flexible" characteristics of gig employment are incompatible with the traditional tax collection and management system, which can also lead to issues such as difficulty in identifying taxable entities, low process efficiency, and low compliance. This article analyzes the core issues of tax collection and management for domestic gig workers in terms of worker compliance, system adaptation, and platform responsibility, based on the principles of tax equity and efficiency. It also draws on foreign experiences in platform collaboration and digital tax collection and management, and proposes an optimized path for tax collection and management that is compatible with the characteristics of the digital economy. The aim is to achieve multiple goals, including tax source control, regulation of gig economy status, and protection of workers' rights and interests.
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