The 21st century advent in our country of the sharing economy, which involves the contracting of goods and services through electronic platforms, has led to the emergence of disruptive enterprises such as the hiring of transport services through mobile phone applications.

These new collaborative economies pose a challenge to current tax and social security regulations, redefine the organization of business and human resources, and imply a need to update the workings of the State. The challenge is to coordinate the various actors involved and ensure their inclusion in social security, their compliance with current tax laws as well as the revision and updating of these regulations to address the new modalities, and to counter unfair competition among private actors.

Uruguay is a pioneering and innovative country in the regulation of such modalities, and has implemented a strategy that was planned and organized at the State level and which has succeeded in formalizing these new activities through inter-institutional coordination, modification and updating of legal regulations, making more flexible the processes involved in the identification of qualified personnel, and the recording and comparison of data for follow-up, control and inspection.