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Marius-Cosmin Macovei, Rareş-Vasile Voroneanu-Popa: The Nature and Taxation of Income from Streaming Activity


Abstract: This paper proposes to reveal some aspects of tax law regarding the nature and method of income taxation made by individuals who provide consumers with digital content, following the conclusion with the latter of a contract for the supply of digital content, in short, the activity of streaming. Although this concept appeared almost a hundred years ago, streaming has become a tool often used since the late 2000s in the video game, music, television and radio industries. In recent years, however, especially in 2020, it has become an important source of income for various categories of people, active for some, becoming a job, or passive, as a hobby. However, the considerable increase of them, implicitly and of the amount of realized incomes can raise problems, as well as if and in what way they can be taxed, given the forms of obtaining them.

Keywords: streaming; tax law; tax; income; contract


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