Date of Publication

5-30-2020

Document Type

Master's Thesis

Degree Name

Juris Doctor

Subject Categories

Tax Law

College

College of Law

Department/Unit

Law

Thesis Advisor

Shirley C. Tuazon

Abstract/Summary

“Online influencer” is developing as a career today. The content production of online influencers has become a necessity for businesses to reach consumers more effectively than traditional forms of marketing. As the demand for their work increases, the amount of their income likewise increases. Online influencers can earn up to millions from posting content online. However, because such online activities are not expressly covered by any law or regulation, the income earned from the same is not properly taxed and is open to abuse through tax evasion. In relation, due to the anticipated common risk of exposing children to potentially harmful user-generated content online, the necessity to regulate the social media posts of online influencers in pursuance of such career, arises.

This study discusses the need to improve present tax laws in order to clarify the classification of online influencers as taxpayers by exploring the nature of the income they earn and the character of the income-generating activities they participate in. Furthermore, this study delves into the constitutionality of recommending improvements to the law to accommodate such classification, and the necessity for the regulation of social media through the exercise of the police power of the state.

Abstract Format

html

Language

English

Format

Electronic

Physical Description

233 leaves

Keywords

Internet personalities--Taxation—Law and legislation; Electronic commerce—Taxation—Law and legislation

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Embargo Period

7-14-2021

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