THE INCIDENCE OF ISS ON DIGITAL INFLUENCERS’ ACTIVITIES: TAX CHALLENGES IN THE CREATOR ECONOMY

Abstract

This article analyzes the incidence of the Tax on Services of Any Kind (ISS) on the activities of digital influencers within the context of the Creator Economy. With the expansion of social media and the consolidation of the digital economy, new forms of service provision have emerged, challenging traditional tax legislation. The study examines the legal definition of advertising, the tax base, applicable rates, and the absence of specific regulation, as well as issues related to undisclosed advertising, barter transactions, and municipal disparities in tax collection. It concludes that the lack of a specific legal framework for digital activities generates legal uncertainty and potential revenue loss for municipalities, requiring legislative updates and interpretative standardization.