Publication at Faculty of Law |
2017
Abstract
The aim of this article is to convey suggestions regarding legal regulation of taxing income from sharing a car and free time by using online platforms (e.g. Uber) under the Czech law.
The article focuses on the definition of sharing economy and business models mediating sharing of a car and free time. Then the article sums up different approaches that appeared worldwide concerning possible legal regulation of taxing income arising due to sharing a car and free time with a use of online platforms.
Lastly the article is concerned with taxing such income under the Czech tax law and what suggestions can be derived from other legal orders and different scientific research.