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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 and 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, vol.~46, No~3, p.~637-662. ISSN~2299-405X. Available from: https://dx.doi.org/10.36128/PRIW.VI46.558.
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