Hi Nurul,

This is a great topic to research that is of growing importance. I suggest you start by reading some papers on the topic, from which some ideas may emerge that you can investigate further. You could start with work by the OECD, for example, (OECD Observer, 2020, Gig workers and the tax web). There are useful articles, for example, by Adams et al, "Rethinking legal taxonomies for the gig economy" (2018) 34(3) Oxford Review of Economic Policy, 475–494; and Black, "The Future of Work: The Gig Economy and Pressures on the Tax System" (2020) 68(1) Canadian Tax Journal 69-97.

I wish you well with your research.

Adrian

You may consider taxation and transfer pricing issues in such context

@babajide Oyewo, thank you for the suggestion. Transfer pricing is interesting, but I think it's quite huge to explore within the stipulated time frame.

Thank you Adrian J Sawyer for the suggestions, I found the paper and reading it through now. Hope it will be fruitful.

This is a very interesting topic, but there are few serious publications. There are many differences in terminology in different countries. Here you can distinguish between theoretical and practical aspects. It makes sense to first study the experience of taxation in the United States and Western Europe, and then formulate conclusions. I wish you success