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J Tax Res 2025, 0 - : 327-357 |
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Alambardar Meybodi M. Taxation in the Influencer Industry: Challenges, Solutions, and International Models. J Tax Res 2025; https://doi.org/10.61882/taxjournal.0.327
URL: http://taxjournal.ir/article-1-2531-en.html
URL: http://taxjournal.ir/article-1-2531-en.html
University of Isfahan , alam3814@gmail.com
Abstract: (299 Views)
With the expansion of the digital space and the role of influencers, influencer marketing has become an effective method for brands. Over 6.5 billion images are shared on social media daily, with around 65 million of them related to brands. This trend has created significant income for influencers, but taxation of their earnings has become a major challenge, as their activities are cross-border and involve collaborations with international companies. The main challenges in this area include accurately identifying influencers, determining their actual income, calculating taxes based on their type of activity, and aligning these with digital advertising laws. The differences in tax regulations across countries have further complicated this process, creating ambiguity regarding how influencers should pay taxes. This research, with a national and comparative approach, analyzes the taxation methods for influencers to identify challenges within Iran's tax system and provide practical solutions for creating transparent, fair, and efficient laws. The ultimate goal is to balance the support for the growth of the digital industry with achieving tax justice through optimal management of the sector's revenues.
Keywords: Influencer taxation, Digital economy, Influencer marketing, International tax laws, Non-monetary income.
Type of Study: Research |
Subject:
Economic
Received: 2025/08/16 | Accepted: 2025/09/1 | Published: 2025/09/1
Received: 2025/08/16 | Accepted: 2025/09/1 | Published: 2025/09/1
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