Abstract
Online collaborative platforms are disruptive forces, which create challenges for tax systems to effectively administer and collect taxes. The subsets in a tax system, namely the tax administration, the legislator, the taxpayers and third parties, are all influenced by this new way of doing business using online platforms, known as the gig economy. This paper sets out to describe the challenges to tax systems presented by the gig economy by using a systematic literature review of reports, opinions and scholarly articles on the topic of the gig economy. The literature was coded firstly for identifying the subsystem influenced, then codes were assigned to reflect the type of challenge, where after categories or themes were created. The paper describes the challenges using the themes identified for each subsystem of a tax system. The results reflect that the gig economy does present some unique challenges but also create opportunities for being innovative in encouraging compliance with tax laws. The paper is a useful resource on the gig economy’s interaction with tax systems for tax administrations, policy makers and scholars by providing a holistic view on the topic using multiple resources from across the globe.