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Policy Forum: Promoting Tax Compliance by Regulating the Digital Economy—Quebec's Uber Initiative

Canadian tax journal, 2021, Vol.69 (2), p.513-527 [Peer Reviewed Journal]

Copyright Canadian Tax Foundation 2021 ;ISSN: 0008-5111 ;DOI: 10.32721/ctj.2021.69.2.pf.robert-angers.e

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  • Title:
    Policy Forum: Promoting Tax Compliance by Regulating the Digital Economy—Quebec's Uber Initiative
  • Author: Robert-Angers, Michaël ; Godbout, Luc
  • Subjects: Agreements ; Business models ; Compliance ; Court decisions ; Customer services ; Digital economy ; GST ; Sales taxes ; Search warrants ; Sharing economy ; Suppliers ; Tax evasion ; Tax revenues ; Taxicabs ; Transportation services ; Trials
  • Is Part Of: Canadian tax journal, 2021, Vol.69 (2), p.513-527
  • Description: The development and expansion of the digital economy is changing how companies interact with their customers and suppliers. Digital business models facilitate transactions between individuals and make it easier to conduct business abroad without the need for a physical presence. However, the growing use of such models creates many challenges for tax administrations. In particular, these new business practices call into question the traditional ways of collecting tax revenues, and thus force tax administrations to innovate. In Quebec, the context surrounding the legalization of the operations of the multinational Uber has led to an agreement between the company and the provincial government providing that Uber will carry out, on behalf of the drivers using its platform, tax compliance activities that employers would normally perform. Specifically, Uber now pays the sales tax applicable to drivers' transactions directly to Revenu Québec. This arrangement helps to protect commodity tax revenues in an economic sector where tax evasion is prevalent.
  • Publisher: Toronto: Canadian Tax Foundation
  • Language: English;French
  • Identifier: ISSN: 0008-5111
    DOI: 10.32721/ctj.2021.69.2.pf.robert-angers.e
  • Source: ProQuest Central
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