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![handle is hein.journals/cluj2021 and id is 435 raw text is: TAXATION OF THE UNCONVENTIONAL
INCOME IN THE EUROPEAN UNION
I. Gaming taxation
After initial success, the video game industry has undergone a great expansion in the last two decades of
the 20th century. The growing market accepts all kinds of products, which leads to development of different
gaming genres. Video games begin to intertwine with other genres of modern culture, primarily music and
film. There were major changes on the video games supply side at the beginning of 21st century '.
Most people play video games for entertainment. They play in a virtual world by themselves or with others
where they rescue a princess or play in the virtual Super Bowl. But some people have made real money from
their online activities, usually from selling virtual items. Most video games do not have a mechanism to convert
game currency into real money because they don't create wealth41. But many online games allow players to
PATRICIA CIOCAN este studenta la Facultatea de Drept, Universitatea Babes-Bolyai din Cluj-Napoca.
Jetoane nefungibile/tokeni non-fungibili.
N.Z. ToMi6, Economic Model ofMicrotransactions in Video Games, in Journal of Economic Science Research, Vol. 01, 2019.
[4] S. CHUNG, Taxing Video Game Virtual Currency Transactions: Separating Those Who Play For Fun From Those Who Play
For Profit, Above the Law, 2021.
CLUJ TAX FORUM JOURNAL NR. 6/2+](ViewImageLocal?handle=hein.journals/cluj2021&div=74&collection=&method=preview&ext=.png&size=3)