E-Sport and Taxes. Selected Issues
E-Sport and Taxes. Selected Issues
Author(s): Michał BilińskiSubject(s): Business Economy / Management, Public Law, Fiscal Politics / Budgeting, Administrative Law
Published by: Wydawnictwo Uniwersytetu Jagiellońskiego
Keywords: Sports; e-sports; gaming; personal income tax; economic activity; self-employment;financial reward; streaming; inheritance and donation tax;
Summary/Abstract: The article presents reflections on several selected issues of tax law that occur in the area of a new and emerging field of the so-called e-sport. Firstly, the features of such activity were analyzed and the question whether it could be classified within the concept of sport was answered. Next, the affirmative conclusion allowed for the consideration of a number of dilemmas related to the choice of the correct tax regime for income obtained in the sphere of professional gaming.
Journal: Financial Law Review
- Issue Year: 26/2022
- Issue No: 2
- Page Range: 32-46
- Page Count: 15
- Language: English