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Cooperation --- -Cooperation --- -Cooperative distribution --- Cooperative movement --- Distribution, Cooperative --- Economics --- Profit-sharing --- Congresses --- -Congresses --- -Collaborative economy --- Cooperative distribution --- Peer-to-peer economy --- Sharing economy --- Collaborative economy

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During the last decade, the economy has been disrupted. The technological breakthrough and the recession of 2008 led to the emergence of the collaborative economy. This new phenomenon is facing a shadow area regarding taxation. However, a European goal is to abolish the undeclared work. To answer this query, the Belgian government implemented a new tax regulation on the collaborative economy in July 2016.
Besides this objective, the European Commission is also willing to strengthen entrepreneurs. This aim is also supported by the Belgian government. The increase of entrepreneurs will drive up the number of self-employment. This will boost the employment and therefore economic growth. This new regulation has been created to improve processes and obligations with respect to entrepreneur’s taxation. Nevertheless, a new regulation or a new change always has consequences. Questions related to unfair competition, social protection, and treatment of unemployed workers will be raised.
This master thesis aims to answer the question: “The new Belgian taxation of sharing economy, a springboard to entrepreneurship? ”. This question will be assessed theoretically. Most aspects and consequences will be studied. In this part, a quick review of the actions taken by other countries regarding taxation of the collaborative economy will be carried out. Afterwards, the opinion of several experts will be enquired. The final objectives are, first, to reconcile the theoretical and practical parts, second, to provide an overview of the current state of the collaborative economy and its entrepreneurship development’s goal, and finally to set guidelines and perspectives regarding the future.

collaborative economy, --- entrepreneur --- self-employment --- regulation --- taxation --- Belgium --- Droit, criminologie & sciences politiques > Droit fiscal

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With the rise of online platforms, and especially since the coronavirus crisis, the collaborative economy is becoming more and more present in many people’s lives and might continue on this path in the years to come. This form of economy requires thus more attention and investigation to experience it in the best way. Since the transactions take place between two strangers who meet through an interface, sharing platforms require a high level of confidence. However, even though the general topic of collaborative economy has already been widely investigated, the antecedents of trust and its effects on participation remain to be developed further. Therefore, the present paper focuses on the aspect of trust, which is at the heart of any relationship between the users and the firm. Based on various past studies, this paper established a framework to explain the factors influencing providers' trust in a collaborative economy platform, and its influence on their participation. The hypotheses developed were assessed by the means of an online questionnaire with 183 participants. The findings suggest that a good reputation and the perceived security and privacy of a platform enhances providers’ trust in it. However, the familiarity, the past experience and the quality of the platform do not account for any variation of trust. The results also support the idea that trust is a powerful driver that pushes providers to participate in a collaborative economy platform. Based on the insights, this paper provides theoretical and managerial implications as well as suggestions for future research.

collaborative economy --- trust --- providers --- sharing economy --- platforms --- participation --- Sciences économiques & de gestion > Marketing

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Cooperation. --- Collaborative economy --- Cooperative distribution --- Cooperative movement --- Distribution, Cooperative --- Peer-to-peer economy --- Sharing economy --- Economics --- Profit-sharing

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Recently, a new model of consumption has emerged in our economy. It is called “sharing economy”, or “collaborative economy”. The rapid growth of this new phenomenon has been encouraged by technological, economic and social factors. Also, this new economy has totally disrupted the traditional one. First of all, because it has given power to private users, who are also called “peers”. This means that both the provider and the consumer are now able to act on their own. The second reason why this new model is totally revolutionary is that it is based on access instead of ownership, which characterizes more traditional ways of consumption. In this way, sharing economy enables peer-users to exchange goods and services in return for compensation, which does not necessarily have to be financial. In this sharing economy, in order to organize the meeting of supply and demand, and to take care of the transactions that happen every day, online platforms were created. However, surviving as a platform is not an easy task, and therefore it’s crucial for them to attract enough participants.

For a better understanding of this trend, it is interesting to know and understand why peers decide to participate or not on those platforms. Several academic studies have covered the case of the customers, but the providers apparently remain under-explored. Yet, suppliers are as important as customers, as they are the ones who bring the resource to share.

Therefore, this thesis is to be read as an analysis of what it is that motivates providers to use the sharing economy platforms, and which are the barriers they encounter in this context.

Sharing economy --- Collaborative economy --- Économie de partage --- Économie collaborative --- Fournisseurs --- Motivations --- Barrières --- Sciences économiques & de gestion > Marketing