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E-Sport and Taxes. Selected Issues

Publication date: 30.06.2022

Financial Law Review, 2022, Issue 26 (2)/2022, pp. 32 - 46

https://doi.org/10.4467/22996834FLR.22.015.16322

Authors

Michał Biliński
Faculty of Law and Administration of the Jagiellonian University in Kraków
https://orcid.org/0000-0002-4660-8850 Orcid
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Titles

E-Sport and Taxes. Selected Issues

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.

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References

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Information

Information: Financial Law Review, 2022, Issue 26 (2)/2022, pp. 32 - 46

Article type: Original article

Authors

https://orcid.org/0000-0002-4660-8850

Michał Biliński
Faculty of Law and Administration of the Jagiellonian University in Kraków
https://orcid.org/0000-0002-4660-8850 Orcid
All publications →

Faculty of Law and Administration of the Jagiellonian University in Kraków

Published at: 30.06.2022

Article status: Open

Licence: CC BY-NC-ND licence icon

Percentage share of authors:

Michał Biliński (Author) - 100%

Classification number:

JEL Classification System:

Regulated Industries and Administrative Law (K23)
Tax Law (K34)

Article corrections:

-

Publication languages:

English

View count: 465

Number of downloads: 397

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