Sugar-Dating (Sponsoring) Income Tax Consequences of Sexual
Relations in Polish and Czech Law

J 2023

Sugar-Dating (Sponsoring) Income Tax Consequences of Sexual Relations in Polish and Czech Law

CZUDEK, Damian, Jan KUBÍČEK, Wojciech MORAWSKI a Martyna WILMANOWICZ-SŁUPCZEWSKA

Základní údaje

Originální název

Sugar-Dating (Sponsoring) Income Tax Consequences of Sexual Relations in Polish and Czech Law

Název česky

Sugar dating - daňové důsledky v právní úpravě Polska a České republiky

Autoři

CZUDEK, Damian (203 Česká republika, garant, domácí), Jan KUBÍČEK (203 Česká republika, domácí), Wojciech MORAWSKI (616 Polsko) a Martyna WILMANOWICZ-SŁUPCZEWSKA (616 Polsko)

Vydání

Prawo i Wiez, Poland, Spoldzielczy Instytut Naukowy, 2023, 2299-405X

Další údaje

Jazyk

angličtina

Typ výsledku

Článek v odborném periodiku

Obor

50501 Law

Stát vydavatele

Polsko

Utajení

není předmětem státního či obchodního tajemství

Odkazy

Open access článku

Kód RIV

RIV/00216224:14220/23:00132369

Organizační jednotka

Právnická fakulta

DOI

http://dx.doi.org/10.36128/PRIW.VI46.558

Klíčová slova česky

daně; daň z příjmů; sugar-dating; sponsorship

Klíčová slova anglicky

taxes; tax law; income tax; sugar-dating; sponsorship; prostitution; Czech Republic; Poland

Štítky

rivok

Příznaky

Mezinárodní význam, Recenzováno

Změněno: 31. 8. 2024 15:05, Mgr. Michal Petr

Anotace

V originále

Sugar-dating (sponsorship) is a term used to describe a mutually beneficial relationship, most often with a sexual element, between a so-called „sugar daddy/mommy” („sponsor”) and the so-called „sugar baby” („sponsored”). Sugar-dating is not a new phenomenon, but, notably, the current literature has not analysed the phenomenon of sugar-dating from the perspective of income tax consequences. The author analyses Polish and Czech regulations regarding personal income taxes against illegal and immoral activities and attempts to classify the discussed issue correctly. In addition, the paper provides an answer to whether there are legal grounds for concluding a sugar-dating contract, which is the starting point for the analysis of taxation. The author also tries to answer whether cultural differences in the context of sugar dating in Poland and the Czech Republic are reflected in the contents of the laws.

Citovat

CZUDEK, Damian, Jan KUBÍČEK, Wojciech MORAWSKI a Martyna WILMANOWICZ-SŁUPCZEWSKA. Sugar-Dating (Sponsoring) Income Tax Consequences of Sexual Relations in Polish and Czech Law. Prawo i Wiez. Poland: Spoldzielczy Instytut Naukowy, 2023, roč. 46, č. 3, s. 637-662. ISSN 2299-405X. Dostupné z: https://dx.doi.org/10.36128/PRIW.VI46.558.

@article{2344060,
   author = {Czudek, Damian and Kubíček, Jan and Morawski, Wojciech and WilmanowiczandSłupczewska, Martyna},
   article_location = {Poland},
   article_number = {3},
   doi = {http://dx.doi.org/10.36128/PRIW.VI46.558},
   keywords = {taxes; tax law; income tax; sugar-dating; sponsorship; prostitution; Czech Republic; Poland},
   language = {eng},
   issn = {2299-405X},
   journal = {Prawo i Wiez},
   title = {Sugar-Dating (Sponsoring) Income Tax Consequences of Sexual Relations in Polish and Czech Law},
   url = {https://www.prawoiwiez.edu.pl/piw/issue/view/48/64},
   volume = {46},
   year = {2023}
}

TY  - JOUR
ID  - 2344060
AU  - Czudek, Damian - Kubíček, Jan - Morawski, Wojciech - Wilmanowicz-Słupczewska, Martyna
PY  - 2023
TI  - Sugar-Dating (Sponsoring) Income Tax Consequences of Sexual Relations in Polish and Czech Law
JF  - Prawo i Wiez
VL  - 46
IS  - 3
SP  - 637-662
EP  - 637-662
PB  - Spoldzielczy Instytut Naukowy
SN  - 2299405X
KW  - taxes
KW  - tax law
KW  - income tax
KW  - sugar-dating
KW  - sponsorship
KW  - prostitution
KW  - Czech Republic
KW  - Poland
UR  - https://www.prawoiwiez.edu.pl/piw/issue/view/48/64
N2  - Sugar-dating (sponsorship) is a term used to describe a mutually beneficial relationship, most often with a sexual element, between a so-called „sugar daddy/mommy” („sponsor”) and the so-called „sugar baby” („sponsored”). Sugar-dating is not a new phenomenon, but, notably, the current literature has not analysed the phenomenon of sugar-dating from the perspective of income tax consequences. The author analyses Polish and Czech regulations regarding personal income taxes against illegal and immoral activities and attempts to classify the discussed issue correctly. In addition, the paper provides an answer to whether there are legal grounds for concluding a sugar-dating contract, which is the starting point for the analysis of taxation. The author also tries to answer whether cultural differences in the context of sugar dating in Poland and the Czech Republic are reflected in the contents of the laws.
ER  -

CZUDEK, Damian, Jan KUBÍČEK, Wojciech MORAWSKI a Martyna WILMANOWICZ-SŁUPCZEWSKA. Sugar-Dating (Sponsoring) Income Tax Consequences of Sexual Relations in Polish and Czech Law. \textit{Prawo i Wiez}. Poland: Spoldzielczy Instytut Naukowy, 2023, roč.~46, č.~3, s.~637-662. ISSN~2299-405X. Dostupné z: https://dx.doi.org/10.36128/PRIW.VI46.558.

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