Several Issues On Taxation Of The Sharing Economy Business Model, With Special Regard To The Hungarian Regulation

Author:Nagy Zoltán, Nyilasi Zoltán
Pages:69-79
SUMMARY

Sharing economic models and services will gain more and more importance in economic life and will grow even more dynamically in the future. These business models are transforming consumer habits through technological advances and creating a serious competition for the traditional sector. The new models are challenging the legal regulation, as some of their business benefits stem from market... (see full summary)

 
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LESIJ NO. XXV, VOL. 2/2018
SEVERAL ISSUES ON TAXATION OF THE SHARING ECONOMY BUSINE SS
MODEL, WITH SPECIAL REGARD TO THE HUNGARIAN REGULATION
1
Nagy ZOLTÁN
Nyilasi ZOLTÁN
Abstract
Sharing economic models and services will gain more and more importance in economic life and
will grow even mo re dynamically in the future. These b usiness models are transforming consumer
habits through technological advances and creating a serious competition for the traditional sector.
The new models are challenging the legal regulation, as some of their business benefits stem
from market deregulation, especially in the area of taxation. In order not to encourage the expansion
of the gray economy, these companies should look for solutions in tax law that do not impose
administrative burdens on the operation of these types of businesses but force them to fulfill their tax
obligations.
This article describes the tax issues that arise in this area and introduces regulatory alternatives,
particularly highlighting the Hungarian regulation.
Keywords: taxation, tax law, sharing economy, financial regulation.
1. Introductory thoughts
Social and economic changes create
new innovative solutions to which legal
regulation and financial regulation in
particular, must respond. Particularly there
is a rapid development in the technology
sector, through which consumer and
community habits are transformed and are
changing. Younger generations not only
organize their lives on the Internet, but also
use it to communicate, buy, educate, access
literature.
In welfare states, increased
consumption and consumption demands of
1
The described article/presentation/study was carried out as part of the EFOP-3.6.1-16-00011 “Younger and
Renewing University Innovative Knowledge City institutional development of the University of Miskolc aiming
at intelligent specialisation” project implemented in the framework of the Szechenyi 2020 program. The realization
of this project is supported by the European Union, co-financed by the European Social Fund.
Professor, University of Miskolc, Faculty of Law, Institute of Public Law, Department of Financial Law (e-mail:
jogdrnz@uni-miskolc.hu).
 Law student, University of Miskolc, Faculty of Law (e-mail: zoltan.nyilasi@gmail.com).
the new entrants are becoming more and
more problematic for mankind, that is, for
how long the Earth's resources are enough to
meet hyper-consumption needs. The
literature also reviews the consumer society
with sufficient criticism. This is the
consumption of disposable things, including
not only the packaging material, but also the
production models that replace and discard
objects in the field of durable consumer
goods. The other problem is the use of less-
used goods, that is, the purchased goods are
rarely used, while technically and
technologically obsolete. Out-of-resources
tools become too expensive for the
economy. But here is the hedonistic over-

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