- Tytuł:
- E-Sport and Taxes. Selected Issues
- Autorzy:
- Biliński, Michał
- Powiązania:
- https://bibliotekanauki.pl/articles/2159853.pdf
- Data publikacji:
- 2022-06-30
- Wydawca:
- Uniwersytet Gdański. Centrum Prawa Samorządowego i Prawa Finansów Lokalnych
- Tematy:
-
sports
e-sports
gaming
personal income tax
economic activity
self-employment
financial reward
streaming
inheritance and donation tax - Opis:
- 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.
- Źródło:
-
Financial Law Review; 2022, 25, 2; 32-46
2299-6834 - Pojawia się w:
- Financial Law Review
- Dostawca treści:
- Biblioteka Nauki
Artykuł