Under the background of China's burgeoning internet technology and the advanced development of its tertiary sector, flexible employment has emerged as a novel labor arrangement. This paper draws on statistical data from the 2019 China Household Finance Survey (CHFS) database to examine the impact of flexible employment on household income tax burdens. The findings reveal a significant negative effect of flexible employment on household income tax burdens, particularly pronounced in the eastern region compared to the western and central regions. This suggests that flexible employees, compared to formal employees, are more likely to evade taxes and may earn lower incomes. Consequently, governmental and corporate efforts should focus on providing on-the-job training and opportunities for further education to flexible workers, establishing professional evaluation and promotion channels for them, and developing tax evasion early warning mechanisms within tax authorities.

Cong Wang. Research on the Impact of Flexible Employment on Household Income Tax Burden. Academic Journal of Business & Management (2024) Vol. 6, Issue 8: 21-26. https://doi.org/10.25236/AJBM.2024.060803.

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