Abstract: AN ASSESSMENT OF TAX COMPLIANCE ISSUES IN THE SHARING ECONOMY
This study investigates tax compliance issues in the sharing economy, focusing on Lagos. The objectives are to identify the primary compliance challenges, assess their impact on business operations, and evaluate strategies for improving compliance. Using a survey design, data was collected from 300 participants in the sharing economy, derived using Taro Yamane's formula. A case study of a leading ride-sharing company in Lagos provided in-depth insights. The reliability coefficient score was 0.87. Findings reveal that tax compliance issues in the sharing economy include complex regulations, difficulties in tracking income, and lack of clear guidelines. Recommendations include simplifying tax laws for the sharing economy, enhancing public awareness, and providing better tools for income tracking and compliance.
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