Налогообложение доходов блогеров

Финансы. 2021. № 5. С. 44–49.

Tiutiuriukov V.

Discussion is currently under way on how to tax income generated in the digital economy, including bloggers' income. On the one hand, there is a support for the need to oblige foreign Internet companies to withhold personal income tax from bloggers' income in order to equalize their burden with Russian companies; on the other hand, many bloggers have already registered themselves as individual entrepreneurs or self-employed and pay taxes on their own. The author analyzes approaches to the bloggers' income taxation in different countries and argues in favor of the development of bloggers' self-taxation within the context of the overall development of tax and financial control.

Keywords: блогеры, специальные налоговые режимы, bloggers, сравнительное налоговое право, comparative tax law, personal income tax, налог на доходы физических лиц (НДФЛ), налогообложение цифровой экономики, special tax regimes, digital economy taxation model