Denmark is working on creating a new category of taxpayer that would capture tax from some 300,000 Youtubers, bloggers, and influencers who earn money on digital platforms.

“An increasing number of Danes no longer fit into the boxes around which the taxation system is traditionally built around,” Minister for Taxation Karsten Lauritzen said in a March 25 statement.

The Nordic country wants to ensure that the growing class of workers outside the traditional labor market pay the taxes they...