TAXATION MECHANISMS FOR INDIVIDUALS EARNING INCOME THROUGH SOCIAL MEDIA PLATFORMS

Authors

  • Turayev Alijon Akmal ugli,Makhmarasulov Ogabek Bektosh ugli Acting associate professor of the department of “Investment and Innovations”, PhD,Student of Samarkand institute of economics and service

DOI:

https://doi.org/10.55640/

Keywords:

digital economy, social media income, influencers, taxation mechanisms, tax administration, Uzbekistan.

Abstract

The rapid expansion of digital technologies has led to the emergence of new forms of income generation through social media platforms. Bloggers, influencers, and digital content creators are increasingly becoming participants in economic activity, generating income from advertising, sponsorship, and platform monetization. This study analyzes the mechanisms for taxing individuals earning income through social media platforms within the framework of the current tax legislation of the Republic of Uzbekistan. The research examines the legal basis of taxation, identifies existing administrative challenges, and evaluates possible improvements to the taxation system in the digital economy.

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References

1.OECD. (2021). Tax challenges arising from digitalisation of the economy. OECD Publishing.

2.PricewaterhouseCoopers. (2024). Uzbekistan tax summaries: Individual income taxation. PwC International Tax Services.

3.State Tax Committee of the Republic of Uzbekistan. (2024). Digital tax administration development strategy. Tashkent.

4.Tax Code of the Republic of Uzbekistan. (2026). Official legislation on taxation. Tashkent.

5.World Bank. (2023). Digital economy and taxation policy in developing countries. Washington, DC.

6.Khan, B., & Malik, A. (2022). Taxation of digital platforms and online income in emerging economies. Journal of Digital Economy, 5(2), 45–60.

7.Aliyev, S. (2023). Development of taxation mechanisms in the digital economy. International Journal of Economics and Finance Studies, 15(3), 112–125.

8.European Commission. (2022). Taxation of the digital economy: Policy challenges and reforms. Brussels.

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Published

2026-03-31

Issue

Vol. 5 No. 03 (2026): Journal of Multidisciplinary Sciences and Innovations

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Authors retain the copyright of their manuscripts, and all Open Access articles are disseminated under the terms of the Creative Commons Attribution License 4.0 (CC-BY), which licenses unrestricted use, distribution, and reproduction in any medium, provided that the original work is appropriately cited. The use of general descriptive names, trade names, trademarks, and so forth in this publication, even if not specifically identified, does not imply that these names are not protected by the relevant laws and regulations.

How to Cite

TAXATION MECHANISMS FOR INDIVIDUALS EARNING INCOME THROUGH SOCIAL MEDIA PLATFORMS. (2026). Journal of Multidisciplinary Sciences and Innovations, 5(03), 2469-2473. https://doi.org/10.55640/

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