NAVIGATING THE TAX LANDSCAPE OF THE GIG ECONOMY IN GHANA

The gig economy has emerged as a growing sector of business and economic endeavour in all countries across the globe. The COVID-19 pandemic provided a catalyst for the speedy and continued growth of the gig economy as internet platforms and other computer-based communication mechanisms, such as meetings and business interactions via Teams, Zoom, and Webex, among others, blossomed. Ride-hailing companies have merged and are here to stay in the variants of Uber, Bolt, and Yango, among others. Brick-and-mortar businesses, that is, businesses located in physical structures, have given way to online platform businesses. In all these developments, one begins to wonder how our labour laws and tax and revenue laws have been able to meet these evolving trends. This paper examines the gig economy, discussing how the operators in the gig economy can navigate the tax landscape, using Ghana as the focus of the discussion