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Tax in the Metaverse: EU Perspective

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Čejkova T.
Financial Law Review
|
2023
|
vol. 32
|
issue 4
12-30
EN
The metaverse's rising prominence spans diverse sectors, presenting new economic opportunities. However, it also challenges tax policies and enforcement. This article examines the metaverse's taxation complexities and proposes EU legal solutions and seeks to confirm the hypothesis that the existing EU tax law is sufficient to address tax evasion in the metaverse, as it provides comprehensive provisions that can be effectively applied to virtual transactions. A mixed-method approach has been utilised for this paper, combining a literature review and analysis of EU laws to understand taxable activities in the metaverse. Analogies were frequently employed to elucidate virtual and real-world asset differences. While the literature tends to be somewhat outdated, it provides good theoretical insights. However, these insights must be critically considered due to rapid technological changes over the past decade, serving as guiding principles rather than rigid policy directives.
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