The digitalization of fiscal and labour policies: where are we and where are we going?

Abstract

The disruptions associated with the new collaborative economy and the digital platforms are of great importance, and taking advantage of their benefits constitutes an unprecedented challenge for public administrations. Under this scenario, governments should proceed to the establishment of a fair regulation for all operators in the sector applying the Smart Regulation principles to promote equality in the same playing field. In this new economic and social revolution, tax and labor policies and the public-private collaboration agreements take on special relevance. In addition, sandbox fields promoted by regulators as an experimental space must allow flexibility or non-compliance with specific legislative frameworks in order to test the public impact of business models with an innovative component.

Keywords:

políticas digitales, plataformas, colaboración público-privada, sandbox, better regulation