scholarly journals Taxation issues for sharing economic business models

2021 ◽  
pp. 08-22
Author(s):  
Vitalina Babenko ◽  
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In recent years, the sharing economy has risen rapidly, infiltrating into many fields such as travel, accommodation, medical care, and finance, and has injected new development momentum into these industries. In the shared economy, the sharing of resources not only promotes the flow of social wealth, but also enables idle items to continue to use value and improve resource utilization. The rapid development of the sharing economy brings many benefits, but at the same time, some traditional business models are dying. In China, there is no relevant policy to integrate the economic business model into the scope of tax collection and management. This phenomenon has caused China's tax source. Loss. In response to this problem, this paper studies the taxation of the shared economic business model. Using big data analysis technology as a basic tool, through the analysis of domestic shared economic data, the research on the shared economic business model was completed. Based on the analysis of the status quo of the taxation system of the shared economic business model, the suggestions for perfecting the taxation system of the shared economic business model in China are given, so that the tax collection and management system such as the tax collection concept and the collection and management system can be better adapted. Sharing new requirements for economic development.

2018 ◽  
Vol 61 (1) ◽  
pp. 114-147 ◽  
Author(s):  
Pablo Muñoz ◽  
Boyd Cohen

The sharing economy has emerged in recent years as a disruptive approach to traditional business models. Drawing on a multi-year research program and a design-based methodology, this article introduces a framework and generative tool called the Sharing Business Model Compass. As an actionable framework, the Compass helps elucidate the multiple, innovative forms sharing economy businesses are adopting. As a generative tool, it enables entrepreneurs, investors, incubators, and incumbents interested in entering the sharing economy to create, present, and evolve a compelling sharing business model as well as evaluate its extent of robustness.


Author(s):  
Abbas Strømmen-Bakhtiar

From the invention of writing to the steam engine and to computers, human history has been one of technological inventions and change. In our relatively recent past we have witnessed several technological revolutions which rapidly replaced one set of technologies by another, and in the process created what Schumpeter called the creative destruction. Today, we are witnessing a technological revolution that is changing the way we live, work, and communicate. We call this the digital revolution which brings with it new technologies, methods, and business models. This chapter discusses the digital revolution and the platform business model. This business model is used by many “sharing economy” businesses such as Airbnb and Uber. The success of this business model is dependent on the rapid expansion of its user-base. This business model requires infrastructure and applications that can cope with this rapid expansion. Cloud computing has been providing these services.


2022 ◽  
pp. 22-42
Author(s):  
Ahmad Budi Setiawan ◽  
Amri Dunan ◽  
Bambang Mudjianto

The rapid development of technology and information systems continues to give birth to various innovations, especially those related to financial technology to meet the various needs of the community, including access to financial services and processing of financial transactions. Financial technology (FinTech) is the implementation and utilization of technology to improve financial and banking services. The development of financial technology in Indonesia itself is growing rapidly, along with the development of existing technology. FinTech is developed by utilizing the latest software, internet, and computing technologies. Based on this, this study examines the development of innovation and policies for the fintech business model in the e-business ecosystem in Indonesia. This research is a qualitative research with data collection methods through focus group discussions, in-depth interviews, and literature studies. This chapter recommends that the government develop and make policies for fintech business model innovation in the e-business ecosystem in Indonesia.


Complexity ◽  
2021 ◽  
Vol 2021 ◽  
pp. 1-13
Author(s):  
Qiongying Wang ◽  
Daijian Tang

With the rapid development of China’s economy, people pay attention to their own quality of life, and tourism has become the first choice for people from all walks of life to relax themselves. Tourism travel has mainly developed from the form of travel agency registration to the form of online registration based on the network platform business model. Considering the value cocreation and the diversity of tourism enterprise platform, this paper puts forward the business model research of intelligent recommendation of tourism enterprise platform from the perspective of value cocreation. Firstly, the commonly used recommendation algorithms are introduced, which are collaborative filtering recommendation algorithm, content filtering recommendation algorithm, and association rule recommendation algorithm. Secondly, it analyzes the number of tourists and economic benefits of the business platform of tourism enterprises from April 2020 to April 2021 and also analyzes the business models of five modules under the tourism platform on different platforms. Finally, three recommendation algorithms are used to compare the comprehensive performance of five modules in different business models. Finally, we find that the rate of accuracy and recall of business is above 88%, which can have good economic benefits and provide customers with high-quality recommendation service and good satisfaction.


2021 ◽  
Vol 9 (3) ◽  
pp. 56-60
Author(s):  
Ol'ga Repushevskaya

Relevance and novelty of the work. The article is devoted to the implementation of innovative entrepreneurship for the development of regional cooperation and the rapid development of the sharing economy in the Russian Federation. The relevance of this article is due to the need to digitize cooperatives in order to develop, expand the markets for their products. The article examines situations that show how innovative entrepreneurship affects the development of the cooperative sector of the economy. The cooperative management model will be successful when it combines the functions of entrepreneurship, socialization and marketing. The struggle for a buyer in the absence of a marketing strategy in a cooperative is reduced to zero. Therefore, cooperative organizations need to choose the right marketing strategy that will allow them to effectively run their business. A separate place in the article is devoted to the analysis of market dynamics within the framework of the sharing economy. Based on the analysis, the importance of the sharing economy is shown. The basis of the digital economy is the predominance of the share of knowledge and innovation over the sphere of production. For this reason, building a business model is essential. It is necessary to introduce new technologies, at the same time, studying the needs of customers and optimizing activities in all indicators.


2021 ◽  
Vol 12 (3) ◽  
pp. 347-352
Author(s):  
Jaka Sudewa ◽  
Mohammad Fahreza

In an effort to encourage MSMEs, especially BUMDes Bhakti, the main village of Cilembu, it is necessary to develop a new business model, namely by utilizing opportunities by implementing the digital economy so that BUMDes business activities can operate properly and can follow business developments, so that the purpose of bumdes can be achieved, namely improving services to the community and empowering villages as autonomous regions with regard to productive efforts and improving business. emandirian and village capacity in strengthening the economy. This research aims to find out the potential and business barriers of BUMDes Bhakti Utama, knowing the efforts of BUMDes Bhakti Utama Cilembu in reviving bumdes business that is currently vacuum and to formulate a sharing economy and gig economy model so that the right business model is found for BUMDes, especially BUMDes Bhakti Utama that can be developed and operate in Cilembu Village so that it has a business development strategy that is in accordance with current conditions.  Thus, this study has a contribution, both in the development of theory and in the business practices of sharing economy and gig economy in efforts to empower the village economy. The method used in this study is qualitative descriptive analysis, which is presented in the form of drawings, tables and descriptions. This descriptive analysis method is processed based on elements of the Business Model Canvas and conducted an analysis of the potential and obstacles of businesses and then analyzed based on the sharing economy and gig economy approach to get the sharing economy and gig economy model. Furthermore, SWOT and PESTEL analysis is carried out to assess the extent to which new business models can be used so that alternative strategies / efforts can be formulated.  


2019 ◽  
Vol 61 (2) ◽  
pp. 84-103
Author(s):  
Sayan Chatterjee ◽  
Kurt Matzler

Business models that unlock efficiency across entire networks are becoming increasingly common in the so-called sharing economy. However, the principles underlying these models can also be used in B2B settings. This article proposes some simple rules that managers can use in a systematic process to build similar disruptive business models. It illustrates these rules by deconstructing the go-to-market strategy that resulted in Vizio becoming the dominant flat panel TV vendor in the United States.


2020 ◽  
Vol 2020 ◽  
pp. 1-12
Author(s):  
Ping Lin ◽  
Xiaosan Zhang ◽  
Shuming Yan ◽  
Qingquan Jiang

Internet has revolutionized business model and given birth to sharing economy. A large number of platform enterprises are growing rapidly but with sustainability problems. Platform enterprises have to continue innovating business models in order to obtain sustainable competitive advantages. In complex and varying environment, dynamic capabilities help enterprises overcome core rigidity and promote business model innovation. This article analyzes the elements of business model innovation of platform enterprises and also the relationship between dynamic capabilities and business model innovation. It concludes that the elements of business model innovation are value proposition, product, partnership, and profit model innovation. Dynamic capabilities promote business model innovation which has different guiding effects on the cultivation of dynamic capabilities. An exploratory case study was conducted, using DiDi taxi as an example, and verified the theory model.


Author(s):  
Marek Jabłoński

Archetypes of sustainable business models can be used to the elaboration of archetypes of business models that combine the assumptions of sharing economy and circular economy as part of their categorization. The chapter presents the assumptions of conceptualization and operationalization of potential model solutions in the field of using archetypes of sustainable business models in the design of circular business models in digital economy. The chapter has an epistemological character described in ontological, epistemological, and methodological categories, but also with the use of an axiological sense. The aim of the chapter is to develop and indicate the principles of designing business models based on the concepts of sharing economy and circular economy using archetypes of sustainable business models in range of digital environment of business.


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