Creators, tax exemptions, and inequality: the influencer economy under brazil’s new fiscal framework

Abstract

This paper proposes a multidisciplinary research agenda on the so-called creator economy — a rapidly expanding sector composed of digital influencers and content creators monetized by digital platforms. Based on an exploratory analysis of Brazilian public data, the study investigates evidence of this group’s economic presence and possible tax benefits granted to it, despite the absence of specific regulation. In the context of austerity and budgetary constraints imposed by Brazil’s New Fiscal Framework, a central question arises: is the State legitimizing distributive distortions by exempting a high-income, underregulated sector while imposing cuts on social policies? By linking this reflection to the growing political impact of influencers — including their role in spreading disinformation and engaging in illegal practices, as revealed in the parliamentary inquiry into sports betting — the article argues for the urgent need to bring this sector into the debate on fiscal justice and digital regulation in Brazil.