E-Sport and Taxes. Selected Issues

• Authors: Michał Biliński

Abstracts

EN

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.

Keywords

EN

sports; e-sports; gaming; personal income tax; economic activity; self-employment; financial reward; streaming; inheritance and donation tax

• Publisher: Uniwersytet Gdański
• Journal: Financial Law Review
• Year: 2022
• Volume: 25
• Issue: 2
• Pages: 32-46

Dates

published

2022

Contributors

author

Michał Biliński

• Jagiellonian University

Identifiers

Biblioteka Nauki

2159853