L'économie collaborative : définitions, impacts fiscaux et sociaux

Abstract

Our society is experiencing the apparition of a new economic model of production and consumption of goods and services, the sharing economy. Economics agents are curious and anxious about this new model. Few countries tried to regulate this economy but unfortunately, not always in the good way. The sharing economy needs to be regulated everywhere to fight against unfair competition with the traditional economy, the market economy. This thesis gives insight for a regulation that would fit the sharing economy, taking into account the specificities of this model and identifying two under categories that will help to understand and hence to regulate it. We will give some guidelines of thoughts for fiscal and social regulation of digital platforms and service providers.