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Accepted Paper:
Taxation of Online Workers in Serbia: An Anthropological Analysis
Andjela Zuvic
(City Museum of Northern Mitrovica)
This paper delves into the taxation of online workers in Serbia, exploring the profound changes in work and taxation resulting from digital platforms and the gig economy. It offers an in-depth examination of tax practices among online workers, emphasizing cultural, social, and economic contexts.
Paper Abstract:
This paper delves into the taxation of online workers in Serbia through an anthropological lens, considering the transformative impact of digital platforms and the gig economy on traditional notions of work and taxation. The research aims to comprehensively understand tax practices among online workers, emphasizing cultural, social, and economic contexts. Utilizing qualitative anthropological methods such as participant observation, interviews, and document analysis, the study unveils the intricate complexities of taxation in the digital age and its implications for the livelihoods of online workers.
By adopting an anthropological approach, this thesis addresses a gap in the existing literature on online workers, their existing rights in the EU law, and how those affected the changes in Serbian laws. Through an in-depth exploration of cultural, social, and economic dynamics, it seeks to enrich our understanding of how taxation practices shape the experiences and realities of online workers in the digital era. The research findings can potentially guide policymakers, tax authorities, and other stakeholders in developing more effective and equitable taxation systems for online work in Serbia and beyond.