Paper Contents
Abstract
The gig economy has reshaped traditional labour markets by offering flexible work opportunities but has also introduced challenges in tax compliance. This study explores the impact of economic, psychological, and institutional factors on tax morale among gig workers. Unlike traditional employees, gig workers self-manage tax obligations, leading to variations in tax compliance behaviours. The absence of employer-sponsored tax withholdings, coupled with a lack of benefits such as health insurance and retirement plans, influences their perception of taxation. This research examines the motivations behind tax compliance or evasion among gig workers and highlights the role of financial incentives, enforcement mechanisms, and psychological attitudes toward taxation. The findings contribute to understanding tax behaviours in the gig economy and provide insights for policymakers to enhance compliance through targeted strategies.
Copyright
Copyright © 2025 Sharon J Cherian. This is an open access article distributed under the Creative Commons Attribution License.
