Skip to main navigation menu Skip to main content Skip to site footer
logo czasopisma

Articles

No. 3 (46) (2023)

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

DOI
https://doi.org/10.36128/PRIW.VI46.558
Submitted
November 10, 2022
Published
2023-11-17

Abstract

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.

References

  1. Black’s Law Dictionary. 10th ed. ed. Bryan A. Garner. St. Paul: Thomson Reuters, 2014.
    Show in Google Scholar -->>
  2. Central Statistical Office, Religious denominations in Poland 2015–2018. Warszawa, 2019. https://stat.gov.pl/files/gfx/portalinformacyjny/en/defaultaktualnosci/3632/1/2/1/religious_denominations_in_poland_2015-2018.pdf.
    Show in Google Scholar -->>
  3. Dylewski Łukasz, Pavol Prokop, „Prostitution”, [in:] Encyclopedia of Evolutionary Psychological Science, ed. Todd K. Shackelford, Viviana A. Weekes-Shackelford. 1-4. Berlin: Springer, 2019. https://doi.org/10.1007/978-3-319-16999-6_270-1.
    Show in Google Scholar -->>
  4. Furstova Jana, Klara Malinakova, Dagmar Sigmundova, Peter Tavel, „Czech Out the Atheists: A Representative Study of Religiosity in the Czech Republic” The International Journal for the Psychology of Religion, 4 (2021): 288-306. doi 10.1080/10508619.2020.1844967.
    Show in Google Scholar -->>
  5. Gardian-Miałkowska Renata, Zjawisko sponsoringu jako forma prostytucji kobiecej [The Phenomenon of Sponsorship as a Form of Female Prostitution]. Kraków: Oficyna Wydawnicza Impuls, 2010.
    Show in Google Scholar -->>
  6. Kosmaty Piotr, „Kuplerstwo w sieci. Czy można ułatwiać uprawianie prostytucji za pomocą Internetu?” [Online Pandering. Can Prostitution be Facilitated Through the Internet?], Prokurator, No. 3-4 (2007): 127-132.
    Show in Google Scholar -->>
  7. Levenkron Nomi, The Legalization of Prostitution. Myth and Reality. A Comparative Study of Four Countries. Heinrich Böll Foundation, 2007.
    Show in Google Scholar -->>
  8. Lipiński Konrad, „Art. 204”, [in:] Kodeks karny. Część szczególna. Komentarz [Criminal Code. Particular. Commentary], ed. Jacek Giezek. Warszawa: Wolters Kluwer, 2021.
    Show in Google Scholar -->>
  9. Miller Alex, „Sugar Dating: A New Take on an Old Issue” Buffalo Journal of Gender Law and Social Policy, 20 (2011/2012): 33-68.
    Show in Google Scholar -->>
  10. Pelc Vladimír, Daně z příjmů, zákon s poznámkami a judikaturou. [Income Taxes, Law with Notes and Case Law], 1st ed. Prague: C. H. Beck, 2021.
    Show in Google Scholar -->>
  11. Petrov Jan, Michal Vytisk, Vladimír Beran, Občanský zákoník. [Civil Code], 2nd ed. (1st update). Prague: C. H. Beck, 2022.
    Show in Google Scholar -->>
  12. Różańska Aniela, „(A)religijność po czesku – ateizm, analfabetyzm religijny czy coś więcej?” [(Ir)religiosity in Czech – Atheism, Religious Illiteracy or Something More?] Edukacja Międzykulturowa, No. 1 (2019): 39-54. DOI: 10.15804/em.2019.01.02.
    Show in Google Scholar -->>
  13. Safjan Marek, „Klauzule generalne w prawie cywilnym (przyczynek do dyskusji)” [General Clauses in Civil Law (Contribution to the Discussion)] Państwo i Prawo, No. 11 (1990): 48-59.
    Show in Google Scholar -->>
  14. Sala-Szczypiński Marcin, „Znaczenie zasad współżycia społecznego w prawie polskim” [The Importance of Principles of Social Intercourse in Polish Law] Państwo i Społeczeństwo, No. 1 (2005): 51-60.
    Show in Google Scholar -->>
  15. Šmid Michal, Projekt intimní a sexuální asistence z pohledu trestního práva – není tento projekt v rozporu s trestným činem kuplířství? [Intimate and Sexual Assistance Project from the Perspective of Criminal Law – is this Project not Contrary to the Crime of Pimping?], 2015. http://www.sexualniasistence.cz/projekt-intimni-a-sexualni-asistence-z-pohledu-trestniho-prava-neni-tento-projekt-v-rozporu-s-trestnym-cinem-kuplirstvi/.
    Show in Google Scholar -->>
  16. Śmigielski Witold, Modele życia rodzinnego. Studium demograficzno-społeczne na przykładzie łódzkiej młodzieży akademickiej [Models of Family life. A Demographic and Social Study on the Example of Lodz Academic Youth]. Łódź: Wydawnictwo Uniwersytetu Łódzkiego, 2014.
    Show in Google Scholar -->>
  17. Świetlik Maria, „Sponsoring – między małżeństwem a prostytucją” [Sponsorship – Between Marriage and Prostitution] Przekrój, No. 9 (2012).
    Show in Google Scholar -->>
  18. Trzaskowski Roman, „Art. 58”, [in:] Kodeks cywilny. Komentarz, Vol. I, Część ogólna [Civil Code. Commentary, Vol. I, General Part] (art. 56-125), ed. Jacek Gudowski. Warszawa: Wolters Kluwer, 2021.
    Show in Google Scholar -->>

Downloads

Download data is not yet available.