How do you audit Uber drivers and Airbnbers?

Citizens who earn money through online platforms, such as Airbnb and Uber, often do not pay taxes on this income by themselves. To combat this fraud, governments are imposing increasingly strict reporting rules on platforms. Sometimes they even have to collect tax from sellers. Are these rules proportional, effective and enforceable, and what do they mean for the fundamental rights of platform owners and users? PhD candidate Juan Manuel Vazquez focuses his research on these questions. Governments around the world are losing a lot of tax revenue because of the platform economy. Some of the services and products that people sell through e-commerce platforms are difficult for tax authorities to see. Moreover, many taxpayers fail to declare their income from work via e-commerce platforms.