Tax Issues Arise From a New Economic Model: Sharing Economy
Assoc.Prof.Burcin Bozdoganoglu

Abstract
Sharing economy or a collaborative economy is a new economic model that uses online platforms to share assets, resources, time, and talents that individuals possess at a scale not previously possible. It’s a new concept, even in its definition has not been fully reconciled. Airbnb, Uber, TaskRabbit, Couchsurfing are platforms where this new economic model emerges. The fact that the sharing economy is a functioning economy through online platforms makes it difficult to evaluate it within the framework of taxation and legal legislation like the traditional economy. In this study, the difficulties the taxation of a new economic model, the sharing economy, will be featured and the effects of local taxation measures applied in EU countries will be evaluated.

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