Royal tax flush

: a tributação dos rendimentos provenientes do Poker

Abstract

The dissertation presented here analyses the tax framework for income from Poker which is currently, in our view, out of line with what it could possibly be.
The nature of Poker as a game of chance is currently highly debatable. Since the early days of taxation of these games, we can see a constant change in the way it occurs, and as everything in the world has room for evolution, we feel that the taxation of Poker has room for updating and improvement. This thesis will enlighten its reader on the need, and more specifically on the benefits, of
considering Poker as a Game of Skill taking into account the practice of the game, the difference between a Professional Poker Player and an Occasional Player not ignoring the very current discussion on equating Poker to a Sport, especially analysing the recent reality of Match Poker, which may become an Olympic sport. Once the categorisation of this game as a game of Fortune or Misfortune is removed, the tax system must be adapted or shaped to this new reality. Therefore, this dissertation will seek to offer the reader three different taxation paths, two in a logic of taking advantage of existing legislation, inserting this income in several categories, already existing, of the Personal Income Tax Code, and another in a logic of creating a new tax. The impact of income taxation on the individual sphere may lead to impacts on international
situations, so answers will also be offered, albeit briefly, especially due to the national focus of this dissertation, to the possible classification of this income in one of the various articles of the OECD Model Convention, and it is not very likely that taxation will be distributed by an article other than either the 21st
or 17th of this Convention. Considering all the above, we will leave a challenge to the legislator to act, which is something that we foresee as appropriate and necessary, with a view to taxing a sector that may generate many fruits for the
Portuguese State.

Date of Award	2 Feb 2024
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Leonardo João Santos (Supervisor)