Taksasyon sou demann: Defi yo nan taks sou ekonomi an demann

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  Pwovizyon Quantumrun
• 8 Desanm 2022

Rezime Insight

The on-demand economy—comprising of gig workers and on-demand manufacturing and services (e.g., Uber and Airbnb)—has experienced dramatic market adoption, especially since the onset of the COVID-19 pandemic. As this sector continues to grow, so do the opportunities and challenges in taxing it. The long-term implications of this trend could include global taxation standards and more research on automated taxation technologies.

Kontèks taksasyon sou demann

The Intuit Tax & Financial Center projected that in 2021, the number of people working on-demand jobs reached 9.2 million compared with 7.7 million in 2020. In a survey conducted by Intuit, about 11 percent of respondents said they switched to freelancing and part-time work because they couldn’t find a suitable full-time job. However, the majority indicated that they proactively decided to join the gig economy because they wanted greater control over their professional lives and to diversify their incomes.

As expected, taxation for this sector can be problematic, as most gig workers have to file taxes independently. In addition, many businesses that provide their services on-demand often mix their business and personal expenses together in a single bank account, which can cause confusion when understanding tax obligations.

Another taxation challenge is the manufacturing industry shifting to the on-demand business model, which doesn’t follow the traditional linear production method. Industry 4.0 (the new era of digitized businesses) rewards enterprises that provide goods based on data analytics about customer preferences, behaviors, and trends. In addition, complexity and fragmentation have increased in the supply chain, production, and demand; goods may be sourced from various providers, shipments can come from a wide range of locations, and customization is increasingly expected at the local or individual level.

As plans change last minute, companies might not always know their vendor sources in advance. They could be selected from a list located in different countries and subject to various indirect tax rules. In addition, some transactions and flows of goods may have customs duties while others are exempt.

Enpak deranje

Yon kesyon enpòtan yo poze sou konpayi sou demann tankou Uber ak Airbnb se si lavant yo pase yo sijè a taks, tankou taks sou lavant, taks sou lojman, oswa taks sou resi brit. Se sèlman jis pou taks antite ki bay sèvis menm jan ak lòt konpayi ki deja takse, tankou taksi ak otèl. Anplis de sa, li enpòtan pou konsève lajan piblik lè nou asire ke nouvo kalite biznis pa lakòz yon bès nan revni. Kòm ekonomi an chanje rapidman, sistèm taks la dwe evolye ansanm ak li. Modènize taks sou konsomasyon yo ka mande pou chanje definisyon nan lwa demode, oswa règleman ki afime règ ki egziste deja aplike nan sektè sou demann lan.

Pou travayè Gig yo, teknoloji oto-sèvis ak platfòm pral fè yon fason lontan pou fè ranpli taks pi fasil lè yo otomatize tout pwosesis la. Souvan, ranpli taks kòm yon moun nan pifò peyi yo ta mande pou yon kontab, yon kontab, oswa yon ekspè taks, ki ta twò koute chè pou endependan jis kòmanse soti. 

Pou fabrikasyon sou demann, gen de konsiderasyon taksasyon. Premye a se taks dirèk, ki enplike pou detèmine kote valè prensipal la. Ki kote valè yo dwe takse kòm rezo ekipman yo vin pi desantralize, done yo kolekte nan plizyè sous, ak lojisyèl done min yo devlope? Lòt konsiderasyon an se taks endirèk, ki fè fas ak jesyon founisè. Lè yon konpayi gen anpil founisè nan divès kote ak divès lwa taks, li ka difisil pou konnen ki jan yo klase yo pou taks. Epitou, konpayi yo dwe pran desizyon rapid sou pi bon tretman taks la paske pwodwi sou demann yo fabrike byen vit.

Enplikasyon taks sou demann

Enplikasyon pi laj nan taksasyon sou demann ka gen ladan: 

• Òganizasyon entègouvènmantal yo ak kò rejyonal yo devlope estanda taksasyon pou ekonomi sou demann lan, ki gen ladan penalite ak frè.
• Plis teknoloji taksasyon ki vize pou gide ak otomatize pwosesis depoze taks pou travayè Gig yo. Devlopman sa a ka diminye levasyon taks.
• Gouvènman nimerik sistèm taksasyon yo atravè automatisation pwosesis robotik (RPA) pou otomatize travay repetitif ak rasyonalize pwosesis koleksyon an.
• Ogmantasyon opòtinite travay pou kontab ak konsiltan taks kòm plis biznis ak moun chanje nan modèl la sou demann.
• Potansyèl pou doub taksasyon oswa kategorize move taks pou fabrikasyon sou demann akòz pwosesis desantralize yo, ki mennen nan pèt revni.
• A surge in mobile and web-based applications for tax management, simplifying compliance for both service providers and users.
• A reevaluation of tax brackets and categories, potentially leading to the creation of new tax segments tailored to gig economy earnings.
• Enhanced focus on international tax agreements to address cross-border on-demand services, influencing global trade and economic policies.

Kesyon yo konsidere

• Si w ap travay pou ekonomi sou demann lan, ki teknoloji ou itilize pou ranpli taks?
• Ki lòt defi potansyèl yo nan kolekte taks nan sektè a sou demann?