Research On Tax Compliance Of Gig Economy Based On Digital Platform

In recent years,with the continuous development of Internet technology,sharing economy and employment mode,the gig economy based on digital platform has been widely applied as a multi-win flexible employment mode.On the one hand,the employer can streamline the organizational structure and reduce management costs through labor outsourcing.On the other hand,gig practitioners can also earn remuneration from part-time jobs outside the traditional employment mode.Full use of personal value has become an important engine to relieve the pressure on employment and drive economic development.However,gig economy transactions are scattered,and it is difficult to monitor tax source,and there are many hidden dangers affecting tax compliance,which may cause tax loss in our country and affect tax fairness.Under this background,this paper uses literature analysis,questionnaire survey,factor analysis and multiple logistic regression analysis to study how to improve the tax compliance of the zero economy.This paper consists of six parts: First,it expounds the research background and significance of the gig economy based on the digital platform,and sorts out domestic and foreign literatures on gig economy and tax compliance;Second,it introduces the definition,characteristics and operation mechanism of gig economy,analyzes the taxability of gig economy,and introduces the concept and related theories of tax compliance.Third,according to the official report and data,summarize the market,employment scale and industry type of the gig economy,analyze the current tax problems of the gig economy: the identification of tax subject is difficult,the division of income property is unclear,information asymmetry,the dispute over tax jurisdiction,and the weak tax consciousness.Fourth,collect data through questionnaire survey,use SPSS for factor analysis,classify factors affecting gig economy into four common factors including tax system,tax collection and administration,tax inspection and tax payment service,and take these four common factors as independent variables for multiple logistic regression analysis to verify the impact of these four factors on the tax compliance of gig economy.Estimate the degree of impact.Fifth,by analyzing the effective practices of the United States,Australia and France,we can analyze the experience that can be used for reference.Sixth,based on the empirical analysis results and foreign experience,it puts forward:first,it suggests to clarify the tax system,including clarifying the nature of individual income tax,improving the preferential tax system,and reasonably dividing the tax jurisdiction;Second,it is suggested to improve the collection and administration system,including improving the tax registration system and promoting the information construction of collection and administration.Third,it is suggested to strengthen tax publicity;Fourth,strengthen tax inspection,improve the personal tax credit management mechanism;Fifth,it is suggested to optimize tax payment services,including training high-quality talent teams,requiring platforms to regularly submit tax payment information,and introducing third-party service agencies.