Warianty tytułu
Opodatkowanie influencerów korzystających z Instagrama
Języki publikacji
Abstrakty
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 really 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. (original abstract)
W niniejszym artykule omówiono kwestie związane z opodatkowaniem influencerów korzystających z serwisu społecznościowego Instagram. Głównym celem było ustalenie sposobu, w jaki należy opodatkować dochody influencerów. Celem pośrednim dla osiągnięcia tego podstawowego celu było sporządzenie listy umów o współpracy pomiędzy specjalistami od marketingu a influencerami. Potwierdzono hipotezę o braku potrzeby uchwalania nowych norm prawa podatkowego dla prawidłowego opodatkowania dochodów influencerów, przynajmniej w krajach rozwiniętych. Wszystkie systemy prawne opodatkowują dochody influencerów. Trzeba zawsze koncentrować się na treści stosunku generującego dochód influencera, gdyż należy stosować zasadę pierwszeństwa treści nad formą. Należność podatkowa wynika jedynie z podstawy opodatkowania. Stawka podatku i inne elementy składowe podatku są takie same dla różnych rodzajów dochodu. Co do zasady rejestracja działalności gospodarczej jest dla influencera zawsze lepszym rozwiązaniem niż opodatkowanie dochodów z praw autorskich. Dochody z niezależnej działalności w oparciu o umowę o pracę lub dochody okazjonalne są dość rzadkie dla typowego influencera, a opodatkowanie w ten sposób nie jest w istocie korzystne. Nowatorski charakter przedstawionych badań polega na tym, że dotychczas w żadnych opublikowanych artykułach naukowych nie poruszono przedmiotowej tematyki. W opinii autora artykuł ma wartość poznawczą, zarówno naukową, jak i praktyczną. (abstrakt oryginalny)
Czasopismo
Rocznik
Numer
Strony
339--356
Opis fizyczny
Twórcy
autor
- Masaryk University, Czech Republic
Bibliografia
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Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
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