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

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

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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-