| Summary: | The rapid technological progress that characterizes the digital economy has led to the emergence
of many trends leading to potential developments. The digital economy has changed the distribution
of global value chains in which multinational enterprises integrate their international activities, and
it is necessary to monitor possible developments to assess their impact on tax systems.
Thus, the on-demand collaborative/sharing economy has experienced significant growth and
global coverage in recent years.
The large number of new economic actors that can submit to the VAT regime can generate very
high revenues as a result of the growth of the collaborative/sharing economy on demand and can
determine considerable risks at an aggregate level, generating new administrative challenges.
The objective of this article is to present the possible evolutions of the collaborative/sharing
economy on demand, to assess their impact on tax systems, with digital platforms being at the
forefront of its development and expansion.
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