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"The tax implications of social media are numerous and highly debated, spanning such issues as 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 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 socialmedia 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 alongwith 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"--

The 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.



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.

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
Alara Efsun Yazcolu 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.