Alara Efsun Yazıcıoğlu 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.

• Acknowledgements viiiList of abbreviations ixIntroduction xi1 Fundamentals of social media 12 International taxation of influencers 103 The digital barter 174 Taxation of SMCs’ corporate income 325 VAT implications of the digital barter 756 Social media and Pigouvian taxes 847 Social media as a tool for tax compliance 125Conclusions 184Bibliography 187Index 194

Alara Efsun Yazıcıoğlu 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.

• Acknowledgements viiiList of abbreviations ixIntroduction xi1 Fundamentals of social media 12 International taxation of influencers 103 The digital barter 174 Taxation of SMCs’ corporate income 325 VAT implications of the digital barter 756 Social media and Pigouvian taxes 847 Social media as a tool for tax compliance 125Conclusions 184Bibliography 187Index 194

Alara Efsun Yazıcıoğlu 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.

• Acknowledgements viiiList of abbreviations ixIntroduction xi1 Fundamentals of social media 12 International taxation of influencers 103 The digital barter 174 Taxation of SMCs’ corporate income 325 VAT implications of the digital barter 756 Social media and Pigouvian taxes 847 Social media as a tool for tax compliance 125Conclusions 184Bibliography 187Index 194