You're not counting ppv ads. If you click on a webpage, and the advertisers get some money from you clicking on the link, you're going to get taxed even though

You're not counting ppv ads. If you click on a webpage, and the advertisers get some money from you clicking on the link, you're going to get taxed even though you did not really do anything? Please explain that to me. How you can be forced into being a tax liability for a company.