The relevance of the study is conditioned by the dynamic development of the freelance market and the
prospects for cooperation between freelancers and corporations, considering the specifics of taxation of such labour cooperrelations.
The paper examines the essence of the concepts of “freelancer” and “freelance exchange” and substantiates
the reasons for the establishment and popularisation of freelancing in modern conditions. The freelance markets
of the countries of the Balkan Peninsula and Ukraine were analysed in terms of supply and demand, the number of
vacant projects, the cost that the customer is willing to pay for the completed project. The purpose of this study is to
analyse the actual performance indicators of existing freelance exchanges and assess the prospects for cooperation
between corporations and freelance employees in the context of the possibility of optimising the taxation of legal
entities. The methodological basis of the study was the use of system analysis in evaluating the results of freelance
exchanges and attracting and cooperating with corporate clients, theoretical data on further prospects for using
online labour exchanges by enterprises to attract the contractor of project work were highlighted. The advantages
and disadvantages of cooperation in the customer-contractor field on the online labour exchange in the context
of financial aspects are summarised. The relevance of the further study of the development processes of freelance
exchanges, due to their growing popularity among employers, is substantiated. The study results and the conclusions
formulated on their basis are of significant importance for the management level of companies, since based on the
conducted research and already existing analytical information, the effectiveness of attracting freelance employees
through freelance exchanges, the possibility of reducing the company’s labour costs and optimising the tax burden in
terms of paying taxes for an employee has been confirmed
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