Abstract
Today, great progress is being made in information technology with the digital age. However, technological opportunities have started to be used extensively in many areas. The game industry has also been affected by this situation. With electronic sports (e-sports), the sports concept of the new digital world has begun to change. E-sports has become an important organization for both the players and the game industry. E-sports, where interest is increasing day by day, has led to the formation of a large economic market. The world benefits greatly from this market. However, there are some problems with taxing e-sports in the world. It is seen that there is no clarity on how e-sports will be taxed. The existing problem in this regard causes a decrease in the tax revenues of the countries and the emergence of international tax problems. The aim of this study is to provide information about e-sports in the developing world and to make suggestions on various examples of taxation. As a result of the study, it was determined that there are weaknesses in taxing e-sports around the world. Especially the absence of tax legislation regarding e-sports and the existence of a legal gap in taxation could seriously damage the tax systems of countries.
Highlights
In the changing and developing world, people’s habits and orientations are different day by day
When we evaluate at the sponsorship issue, behind the sponsorship of large-scale companies to e-sports competitions and organizations lies the motive of these companies to increase their sales by reaching more users and to gain more profit
While sports is essentially a fun game to spend time, it has turned into a large economic market over time
Summary
In the changing and developing world, people’s habits and orientations are different day by day. With the development of electronic technology in recent years, sports competitions have become played electronically. E-sports, which is a reflection of digitalization, has started to gain fame day by day. Professional sports clubs and players emerging in this field attract the attention of the competitions that millions of people watch live, the federations established, sponsors, and advertisers. In line with all these developments, various countries have started to accept those engaged in e-sports as athletes. The tax aspect of e-sports, which is the main subject of the study, and some problems that arise are discussed. In this context, to shedding light on, the United States of America (USA) and the United Kingdom (UK) examples are given briefly. E-sports applications in other countries have been evaluated briefly
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