A comperative study of tax on influencers in Iranian law

Advertising, as one of the most important marketing tools in the world, has always played an important role in the world of trade and economic exchanges. Advertising, which is one of the methods of attracting customers and increasing sales, has been used in the business industry for a long time, but like social phenomena, it has undergone changes in the form and type of use. Digital marketing, which is one of the new forms of marketing, seeks to attract and retain customers by using digital tools. The increasing growth of the digital space has made digital marketing as a popular and effective method of attracting audiences and increasing sales. The high prevalence of social networks forced governments to enter and systematize this emerging phenomenon. One of the types of government intervention in the regulation of social networks is imposing taxes on people who earn through advertising on this platform. In Iran, for the first time in the general budget act - 2021, this issue has been brought to the attention of the legislator. This paper aims to examine the basics of this type of tax, as well as the relevant laws and regulations of Iran.This article has used the library method to compile and review the basics of advertising tax in social networks. The authors analyzed and criticized the laws and regulations related to this type of tax in Iran and identified the existing challenges. The results of the research indicate that flaws in the relevant regulations will cause the government to fail in achieving the intended goals.