| Issue: | 2026 №2 (94) |
| Section: | Economics and International Economic Relations |
| UDK: | 331.5 |
| DOI: | https://doi.org/10.33271/ebdut/94.034 |
| Article language: | Ukrainian |
| Pages: | 34-41 |
| Title: | Legalization of platform employment in Ukraine: the potential and limitations of the fiscal approach |
| Author: | Krutylin S. I., State Tax University |
| Annotation: | Methods. The research is based on a combination of the analysis of the provisions of draft law No.15111-d, a comparative analysis of Ukrainian and European approaches to the regulation of platform employment, as well as the results of the author’s online survey of Ukrainian digital platform workers. The study employs the methods of analysis and synthesis, elements of descriptive statistics, and logical generalization for processing and interpreting the material. Results. The study has found that the draft law contains instruments capable of reducing administrative barriers to the legalization of platform workers’ income, in particular through a simplified tax regime, assigning tax agent functions to platform operators, and reducing the burden associated with the independent declaration of income. It has been established that the regulatory logic of the draft law remains predominantly fiscal and does not adequately address the issues of employment status, social protection, pension provision, and income-loss insurance for platform workers. The results of the author’s survey demonstrate that platform workers perceive incentive-based mechanisms of legalization significantly more positively than the strengthening of control and sanctions. Novelty lies in combining the analysis of the new Ukrainian legislative approach to the taxation of digital platform workers’ income with an empirical assessment of such workers’ attitudes toward different models of formalizing their activities. Practical value of the obtained results lies in the possibility of using the formulated conclusions to improve state policy in the field of platform employment, in particular for developing a balanced model of its institutionalization that would combine fiscal transparency with legal certainty and basic social guarantees. |
| Keywords: | Platform employment, Digital platforms, Income legalization, Labor formalization, Platform taxation, Social protection |
| File of the article: | EV20262_034-041.pdf |
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