Social Media and Tax Law

ISBN-13: 9781032306674 / Twarda / 2024 / 184 str.

Alara Yazicioglu

Opis

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.

Spis treści

1. Fundamentals of Social Media 2. International Taxation of Influencers 3. The Digital Barter 4. Taxation of SMCs’ Corporate Income 5. VAT Implications of the Digital Barter 6. Social Media and Pigouvian Taxes 7. Social Media as a Tool for Tax Compliance. Conclusions.

O autorze

Alara Efsun Yazıcıoğlu 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, Turkey, where she also acts as the head of the financial law section. She is also an attorney-at-law, licensed to practice in Turkey.