Analysis of the Tax Treatment of income obtained by players of Esports teams in Paraguay

Abstract

Technology has incorporated common activities such as sports in everyday life from virtuality, this has reached a point where virtual gaming systems have been professionalized, among them we have gamers. Being a new topic, it should be noted that the information has not been scientifically proven, therefore, this work is considered to have a high level of innovation for research. eSports have expanded rapidly in recent years around the world and video games are no longer a simple hobby, they are now capable of moving large amounts of money; This activity has invaded with force not only in the video game market, but also in the communication and advertising sector. eSports competitions are broadcast via broadscaster, internet or pay television channels, so it is essential to have the image rights of all the players who participate in them. In other countries around us, the questions and doubts that arose from such a novel sector have been resolved through the assimilation of the regulations established for traditional sports. The doubts for players and teams in this new global, digital and dynamic sports sector are many and varied. It is concluded that the Tax Administration has the power to dictate acts necessary for the application, administration, collection of taxes, to date it has established a position regarding the withholding from the source of IRP and INR, there is still a long way to go. all aspects involved in the formation of games or electronic sports.