Social Media and Tax Law

The tax implications of social media are numerous and highly debated, spanning issues like the taxation of influencers, the digital barter and digital services taxes. This book offers a detailed overall analysis of the tax implications of social media, taking into account the unique characteristics of social media platforms and companies.

List of contents

Acknowledgements viii
List of abbreviations ix
Introduction xi
1 Fundamentals of social media 1
2 International taxation of influencers 10
3 The digital barter 17
4 Taxation of SMCs' corporate income 32
5 VAT implications of the digital barter 75
6 Social media and Pigouvian taxes 84
7 Social media as a tool for tax compliance 125
Conclusions 184
Bibliography 187
Index 194

About the author

Alara Efsun Yaz¿c¿ölu is specialised in tax law and has been working in the field of tax since 2009. She is currently an assistant professor at Kadir Has University (Türkiye), where she also acts as the head of the financial law section. She is also an attorney-at-law, licensed to practice in Türkiye.

Product details

• Authors: Alara Yazicioglu, Alara Yazıcıoğlu
• Publisher: Taylor & Francis Ltd.
• Languages: English
• Product format: Paperback / Softback
• Released: 27.06.2025
• EAN: 9781032306681
• ISBN: 978-1-0-3230668-1
• No. of pages: 196
• Series: Routledge Research in Tax Law
• Subjects: Humanities, art, music > History; Social sciences, law, business > Law > International law, foreign law; History, Cultural Studies, LAW / General, BUSINESS & ECONOMICS / Taxation / General, LAW / International, LAW / Business & Financial, LAW / Taxation, BUSINESS & ECONOMICS / Taxation / Small Business, International Law, BUSINESS & ECONOMICS / Personal Finance / Taxation, BUSINESS & ECONOMICS / International / Taxation, BUSINESS & ECONOMICS / Taxation / Corporate, Political structure & processes, Humanities, Company law, Political structure and processes, Banking law