FEATURES OF TAXATION ESPORTS ACTIVITY IN UKRAINE

Abstract

The article examines certain aspects of the legal regulation of e-sports in Ukraine, namely, the specifics of taxation of the relevant activity. The authors of the article claim that foreign gaming tournaments generate income in foreign currency for sportsmen-residents of Ukraine, which must be declared in Ukraine in the future. The corresponding duty is enshrined in the Constitution of Ukraine and detailed in the Tax Code of Ukraine. The article examines the subject composition of tax payers, the object of taxation and the personal income tax rate, as well as the corresponding elements of the military levy. It has been established that in case of tax evasion, an e-sportsman may be held criminally liable. The authors draw attention to the fact that the amount of tax debt can be collected from the non-payer within the framework of a civil lawsuit in criminal proceedings. It was determined that the amount of Ukrainian tax can be reduced by the amount of already paid foreign tax in case of double taxation avoidance agreements between the states. Information is provided regarding the list and number of such agreements at present. The article emphasizes the need to obtain a document from the foreign tax service that will be able to confirm the amount of income received from winnings, as well as the payment of tax on this amount abroad. The article examines the peculiarities of converting foreign income into state currency, as well as the terms of submitting a declaration to the state tax service at the place of registration. The authors of the article also investigated the peculiarities of taxation and payment of taxes by minor e-sportsmen and their representatives. The conclusion of the study was the authors' proposals for improving the current tax legislation of Ukraine in terms of simplifying the taxation of activities in the field of e-sports, as well as further improvement of legal regulation of relations in the field of e-sports in general.