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CURRENT PROBLEMS OF (NON-) TAXATION OF THE COLLABORATIVE ECONOMY

The presented paper is devoted to current issues of collaborative economy with a focus on its relevant tax law aspects and taxation or non-taxation. The paper analyses the possibilities of taxation of collaborative platforms income arising from sources in the territory of the Slovak Republic in the context of recent changes in Act No. 595/2003 Coll. on Income Tax, on the basis of which the institute of a permanent establishment of a digital platform and the ancillary application of the institute of withholding tax by service providers was enacted in the legal system of the Slovak Republic. In addition to the above issues, the paper also addresses selected issues of indirect taxation of the collaborative economy, in particular the taxation of peer-to-peer transactions with value added tax and answers the fundamental question of whether private individuals providing services in the collaborative economy (also referred to as “peers”) can be considered as taxable persons for the purpose of the common value added tax system.