TY - JOUR
TI - E-Sport and Taxes. Selected Issues
AU - Biliński, Michał
TI - E-Sport and Taxes. Selected Issues
AB - 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.
VL - 2022
IS - Issue 26 (2)/2022
PY - 2022
C1 - 2299-6834
SP - 32
EP - 46
DO - 10.4467/22996834FLR.22.015.16322
UR - https://ejournals.eu/en/journal/financial-law-review/article/e-sport-and-taxes-selected-issues
KW - Sports
KW - e-sports
KW - gaming
KW - personal income tax
KW - economic activity
KW - self-employment
KW - financial reward
KW - streaming
KW - inheritance and donation tax