Research on the Tax Difficulties and Development Paths of the Gig Economy

DOI

10.2991/978-2-38476-553-9_19How to use a DOI?

Keywords

Gig Economy; Tax Difficulties; Development Path

Abstract

With the rapid development of digital technology, the gig economy has risen rapidly at home and abroad as a new economic model. The development of the gig economy provides flexible job opportunities for workers, stimulates market vitality and helps the economy recover. However, the hidden income of gig economy workers poses many tax challenges to the gig economy, affecting tax efficiency and tax fairness. This study examines the causes of tax difficulties in the gig economy from the perspective of tax elements, such as the difficulty in identifying the taxpayer subject at the taxpayer level and the low tax compliance of taxpayers, the complexity of identifying taxable income at the taxable object level, and the inflexibility of the tax payment location at the tax payment location level. Taking the OECD experience of tax development for the gig economy as an example, in response to these tax difficulties, explore tax development paths for the gig economy, such as establishing an “integrated employment and tax payment” platform, better play the role of government supervision, and enhance the tax awareness of taxpayers. To promote the healthy and sustainable development of the gig economy.

Copyright

© 2026 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Wenyue Guo
PY  - 2026
DA  - 2026/03/25
TI  - Research on the Tax Difficulties and Development Paths of the Gig Economy
BT  - Proceedings of the 2025 4th International Conference on Educational Science and Social Culture (ESSC 2025)
PB  - Atlantis Press
SP  - 169
EP  - 176
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-553-9_19
DO  - 10.2991/978-2-38476-553-9_19
ID  - Guo2026
ER  -