E-Sport and Taxes. Selected Issues Biliński Michał author Faculty of Law and Administration of the Jagiellonian University in Kraków Correspondence to: Michał Biliński 30 06 2022 Issue 26 (2)/2022 2022 32 46 Copyright © 2022 2022 <div id="cke_pastebin">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.</div> 1 Badura M., Basiński H., Kałużny G., Wojcieszak M. (ed.), Ustawa o sporcie. Komentarz [Act on Sport. Commentary], Warszawa: Wolters Kluwer, 2011. 2 Biliński M., Sport elektroniczny. Charakter prawny [Electronic sport. Legal character], Warszawa: C.H. 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