Taxation of Instagram Influencers
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F21%3A00121866" target="_blank" >RIV/00216224:14220/21:00121866 - isvavai.cz</a>
Result on the web
<a href="https://journals.umcs.pl/sil/article/view/12369/pdf" target="_blank" >https://journals.umcs.pl/sil/article/view/12369/pdf</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.17951/sil.2021.30.2.339-356" target="_blank" >10.17951/sil.2021.30.2.339-356</a>
Alternative languages
Result language
angličtina
Original language name
Taxation of Instagram Influencers
Original language description
This scientific article discusses issues related to the taxation of Instagram influencers. Its main objective is to define how the influencers’ incomes should be taxed. To achieve this primary purpose, the partial objective is defined to give the list of (legal) cooperation contracts between the marketers and influencers. The hypothesis that there is no need to adopt new specific tax law norms to tax influencers’ incomes properly, at least in developed countries, was confirmed. All jurisdictions are taxing influencers’ incomes. It is always necessary to focus on the content of the relationship generating influencer’s income, as the principle of priority of content over form must be used. The tax liability is influenced only by the tax base. The tax rate and other structural components of the tax remain the same for different types of incomes. Generally, it is always better for the influencer to have a trading license (to be a businessman) than tax his/her incomes as incomes from copyright. Incomes from dependent activities based on labour law contract or occasional incomes are not probable for a typical influencer, and still, the taxation in this way is not realy favourable. The novelty of the presented research lies in the fact that no scientific articles deal with the covered issues published so far. The author believes that the article has a cognitive value for both science and practice.
Czech name
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Czech description
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Classification
Type
J<sub>SC</sub> - Article in a specialist periodical, which is included in the SCOPUS database
CEP classification
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OECD FORD branch
50501 - Law
Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2021
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Studia Iuridica Lublinensia
ISSN
1731-6375
e-ISSN
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Volume of the periodical
30
Issue of the periodical within the volume
2
Country of publishing house
PL - POLAND
Number of pages
18
Pages from-to
339-356
UT code for WoS article
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EID of the result in the Scopus database
2-s2.0-85109974766