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@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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