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Moderated Discussion on Tax Enforcement in Platform Markets

Digitalization is providing many new challenges to established tax law principles.

Most prominently the fact that digital companies are able to shift profits from one jurisdiction to another has triggered the idea of a European digital tax. However, digitalization not only enables global companies to reduce their tax burden but also gives individuals the ability to commit tax evasion more easily.

One important example is sharing economy business which enables individuals (was well as companies) to share their homes, cars, and even clothes with others. In many cases these are taxable business transactions that are subject to VAT as well as to personal income tax. However, there seems to be an enforcement problem since few of such transactions by private individuals are actually taxes. This raises the question what alternative enforcement mechanism could be implemented. In this discussion Professor Fetzer and Professor de la Feria will discuss possibilities to integrate platform providers like AirBnB that facilitate such sharing models in the tax collection process.


Professor Dr. Thomas Fetzer holds a Chair of Public Law, Regulatory Law and Tax Law at the Department of Law at the University of Mannheim. He is also Director of the Mannheim Centre for Competition and Innovation (MaCCI), Director of the MannheimTaxation ScienceCampus (MaTax), and Director of the Institute of Business Law at the University of Mannheim (IURUM).


For further information and to register for the event, see the Eventbrite page.

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