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Delningsekonomin och skatt - Något om skattereglernas tillämplighet på aktörer i delningsekonomin

Micevic, Egon LU (2017) JURM02 20171
Department of Law
Abstract (Swedish)
Delningsekonomi är ett begrepp som används flitigt i den rättsliga debatten. Det har inte undgått någon att Airbnb och Uber utmanar de traditionella logi- och transportbranscherna. Genom att i realtid, på telefonskärmen matcha utbud med efterfrågan har delningsekonomin förenklat livet för många konsumenter. I och med delningsekonomins framväxt uppstår ett flertal intressanta frågor, främst avtals- och arbetsrättsliga, men även skatterättsliga. På arbetsrättens område finns det redan en del skrivet om delningsekonomin, men desto mindre på skatterättens. Uppsatsen syftar till att fylla det gapet.

Undersökningen tar sikte på de som genom delningsekonomiska plattformar tillhandahåller tjänster för att se om dessa får en annorlunda... (More)
Delningsekonomi är ett begrepp som används flitigt i den rättsliga debatten. Det har inte undgått någon att Airbnb och Uber utmanar de traditionella logi- och transportbranscherna. Genom att i realtid, på telefonskärmen matcha utbud med efterfrågan har delningsekonomin förenklat livet för många konsumenter. I och med delningsekonomins framväxt uppstår ett flertal intressanta frågor, främst avtals- och arbetsrättsliga, men även skatterättsliga. På arbetsrättens område finns det redan en del skrivet om delningsekonomin, men desto mindre på skatterättens. Uppsatsen syftar till att fylla det gapet.

Undersökningen tar sikte på de som genom delningsekonomiska plattformar tillhandahåller tjänster för att se om dessa får en annorlunda skattemässig situation gentemot deras kollegor i den analoga ekonomin. Främst behandlas inkomst- och mervärdesskatt. Utredningen finner att särskilt inkomstskattereglerna har så pass god systematik att vara neutrala och likformiga även i ljuset av den teknologiska utvecklingen. Mervärdesskatten har även den god systematik, men är något mer invecklad. Särskilt tydligt är det i fallet där den skattskyldige inte anses bedriva näringsverksamhet enligt inkomstskattelagen, men samtidigt bedriver en rörelse enligt mervärdesskattelagen.

Utredningen går även igenom skatterättens formella del, reglerna om själva fullgörandet av plikten att betala skatt. Analysen finner att det som framförallt orsakar fel i beskattningen är bristen på kontrolluppgifter från förmedlingsplattformarna. Då Skatteverket inte har några avstämningsuppgifter finns det utrymme att inte redovisa inkomster från delningsekonomin. Analysen finner att plattformarna har tillräckligt god infrastruktur för att tillhandahållandet av sådana uppgifter inte ska bli särskilt betungande. En uppgiftsskyldighet som inträder vid en viss beloppsgräns hade enligt analysen löst en del av felen som uppstår vid beskattningen av delningsekonomin. (Less)
Abstract
The sharing economy is a term widely used in the legal debate as of late. In a period of just a few years, companies such as Airbnb and Uber have risen up as challengers on the lodging and transport markets. By offering a real time matching of supply and demand, the sharing economy makes transactions easier for consumers. In light of the sharing economy’s growth, a number of interesting questions arise. The bulk of them pertain to matters of contract and labor law, but certain aspects concerning tax law are of interest as well. On the subject of labor law, lots have been written already. This is natural, as the sharing economy stirs up of the status quo on the labor market. Gone are the days of the employer and employee. The thesis... (More)
The sharing economy is a term widely used in the legal debate as of late. In a period of just a few years, companies such as Airbnb and Uber have risen up as challengers on the lodging and transport markets. By offering a real time matching of supply and demand, the sharing economy makes transactions easier for consumers. In light of the sharing economy’s growth, a number of interesting questions arise. The bulk of them pertain to matters of contract and labor law, but certain aspects concerning tax law are of interest as well. On the subject of labor law, lots have been written already. This is natural, as the sharing economy stirs up of the status quo on the labor market. Gone are the days of the employer and employee. The thesis investigates whether a more fluid labor market has an impact on the applicability of tax law vis-à-vis the traditional, analog labor market.
 
Focusing on the service providers who choose to work in the sharing economy, the bulk of the thesis investigates on the Swedish Income Tax Code and Value Added Tax Code to see if there is an appreciable difference between the service providers in the sharing economy and their “analog” peers. The analysis of the tax code finds that it is designed as to be neutral no matter which market the service provider chooses to be active in, be it digital or analog.  

Where the material tax code itself is found to be satisfactory, the formal part of the tax code, the Tax Procedure Act, leaves more to be desired. The analysis finds that most of the issues pertaining to the taxation of the sharing economy stem from a lack of income statements. As it stands, the Swedish Tax Procedure Act stipulates that the obligation to submit income statements to the Swedish Tax Agency arises when a salary or wage is paid to an employee. The sharing economy platforms do not hire the service providers, and as such they do not pay them salaries. With no income statements there is an ever growing part of the economy, the taxation of which relies on self reported information from the declarant. The thesis finds that most of the problems identified pertaining to taxation of the sharing economy would be remedied if the sharing economy platforms were obliged to submit income statements to the Swedish Tax Agency. (Less)
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author
Micevic, Egon LU
supervisor
organization
course
JURM02 20171
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
delningsekonomi, Tax law, sharing economy, skatterätt
language
Swedish
id
8908947
date added to LUP
2017-06-26 15:14:33
date last changed
2017-09-27 15:50:02
@misc{8908947,
  abstract     = {The sharing economy is a term widely used in the legal debate as of late. In a period of just a few years, companies such as Airbnb and Uber have risen up as challengers on the lodging and transport markets. By offering a real time matching of supply and demand, the sharing economy makes transactions easier for consumers. In light of the sharing economy’s growth, a number of interesting questions arise. The bulk of them pertain to matters of contract and labor law, but certain aspects concerning tax law are of interest as well. On the subject of labor law, lots have been written already. This is natural, as the sharing economy stirs up of the status quo on the labor market. Gone are the days of the employer and employee. The thesis investigates whether a more fluid labor market has an impact on the applicability of tax law vis-à-vis the traditional, analog labor market.
 
Focusing on the service providers who choose to work in the sharing economy, the bulk of the thesis investigates on the Swedish Income Tax Code and Value Added Tax Code to see if there is an appreciable difference between the service providers in the sharing economy and their “analog” peers. The analysis of the tax code finds that it is designed as to be neutral no matter which market the service provider chooses to be active in, be it digital or analog.  

Where the material tax code itself is found to be satisfactory, the formal part of the tax code, the Tax Procedure Act, leaves more to be desired. The analysis finds that most of the issues pertaining to the taxation of the sharing economy stem from a lack of income statements. As it stands, the Swedish Tax Procedure Act stipulates that the obligation to submit income statements to the Swedish Tax Agency arises when a salary or wage is paid to an employee. The sharing economy platforms do not hire the service providers, and as such they do not pay them salaries. With no income statements there is an ever growing part of the economy, the taxation of which relies on self reported information from the declarant. The thesis finds that most of the problems identified pertaining to taxation of the sharing economy would be remedied if the sharing economy platforms were obliged to submit income statements to the Swedish Tax Agency.},
  author       = {Micevic, Egon},
  keyword      = {delningsekonomi,Tax law,sharing economy,skatterätt},
  language     = {swe},
  note         = {Student Paper},
  title        = {Delningsekonomin och skatt - Något om skattereglernas tillämplighet på aktörer i delningsekonomin},
  year         = {2017},
}