A NEW APPROACH TO ACCOUNTING FOR THE INCOME OF THE POPULATION EMPLOYED THROUGH DIGITAL PLATFORMS

Abstract

This article analyzes the transformation of the modern labor market and the issues of accounting for the income of "Gig-economy" entities under the conditions of digital platform development. The article substantiates that traditional statistical and tax accounting methods do not correspond to the specific characteristics of platform-based employment (micro-transactions, multiple sources of income). The article proposes a new "Transactional-integration model" to reduce the share of the shadow economy and ensure the social protection of platform workers. Practical recommendations have been put forward for automating tax and pension payments through API integration, introducing "Platform Employee" status into legislation, and forming a credit rating based on digital income.