The Sharing and Gig Economy: Effective Taxation of Platform Sellers by OECD

Author:OECD
Language: eng
Format: epub
Tags: employment/taxation
Publisher: OECD Publishing
Published: 2019-03-28T00:00:00+00:00

Box 2.5. Public sources of information – Country examples

In Ireland, Revenue uses advanced analytics to detect patterns of non-compliant behaviour from the extensive sources of Revenue and third-party data available. Revenue’s Risk Evaluation Analysis and Profiling system uses data from multiple sources to inform compliance activities.

The Spanish Tax Agency (AEAT) is running parallel process platforms (Apache Spark) using Big Data tools such as Hadoop and Graphx to provide auditors with a picture of the networks of companies involved in these types of activities. Also, AEAT has used data collected from websites to communicate to taxpayers that AEAT is aware of a possible renting activity. The communication was included in pre-populated income tax returns and resulted in a 26% increase in declared income.

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