Impuesto a la Renta de los Influencers en la Recaudación Fiscal de Latinoamérica

The aim of this study is to analyse the impact of income tax on influencers and tax collection in Latin America. This will be achieved by determining the relationship between the income tax paid by influencers and Latin American tax collection. Additionally, the regulatory frameworks of the countries with the largest number of influencers will be compared. A mixed-method approach was used to investigate the variables, using both quantitative and qualitative data. It is concluded that the influencer market is continuously evolving. Therefore, it is necessary for countries to regulate these activities, which contribute directly to a substantial improvement in global tax collection.