Het huidige belastingstelsel is voortgekomen uit wetgeving. De Belastingsdienst geeft hieraan uitvoering. Toch blijkt steeds vaker dat de Belastingdienst met bedrijven "deals" sluit, waardoor de belastingdruk sterk omlaag gaat. Wel leuk maar niet eerlijk.
This chapter discusses the sharing economy in the Netherlands, focussing on shared mobility and gig work platforms. The Netherlands has been known as one of the pioneers in the sharing economy. Local initiatives emerged at the beginning of the 2010s. International players such as Uber, UberPop, and Airbnb followed soon after. Initially, the sharing economy was greeted with a sense of optimism, as it was thought to contribute to social cohesion and sustainability. Over the last few years, the debate has shifted to the question of how public values can be safeguarded or stimulated. In this regard, shared mobility is hoped to contribute to more sustainable transport. In the gig economy, scholars and labour representatives fear a further flexibilisation of labour; others see opportunities for economic growth.
