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OverviewThe tax implications of social media are numerous and highly debated, spanning such issues as the taxation of influencers, digital barter, and digital services taxes. This book offers a detailed overall analysis of the tax implications of social media, taking into consideration the unique characteristics of social media platforms and companies. Offering a comprehensive overview of tax law as it relates to the specificities of social media, the book examines taxation of influencers, taxation of social media companies, value added tax implications of the digital barter, the role that can be played by Pigouvian taxes in the field of social media, as well as the employment of social media as a tool for tax compliance. Widespread use of social media along with the proliferation of new social media platforms demonstrate the importance of social media tax law, and this book will be an important resource for tax administrations, lawyers, and researchers. Full Product DetailsAuthor: Alara YazıcıoğluPublisher: Taylor & Francis Ltd Imprint: Routledge ISBN: 9781032306681ISBN 10: 1032306688 Pages: 196 Publication Date: 27 June 2025 Audience: College/higher education , Tertiary & Higher Education Format: Paperback Publisher's Status: Forthcoming Availability: Not yet available ![]() This item is yet to be released. You can pre-order this item and we will dispatch it to you upon its release. Table of ContentsAcknowledgements 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 194ReviewsAuthor InformationAlara 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 (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. Tab Content 6Author Website:Countries AvailableAll regions |