The exponential growth of e-Sports in Brazil and worldwide has positioned this digital phenomenon as a central element of the creative economy. Despite its economic relevance and professional reach, the Brazilian legal and institutional framework lacks specific regulation, generating uncertainties for the accounting, legal, and tax treatment of entities operating in the sector. This theoretical essay aims to analyze the main normative and structural challenges faced by e-Sports organizations in Brazil, highlighting gaps in their legal recognition, limitations in applying accounting standards (IFRS 15 and IAS 38), and the complexity of tax obligations under current legislation and the upcoming tax reform (EC 132/2023). Through comparative analysis with foreign regulatory experiences—including South Korea, France, the United States, and Latin American countries—the study identifies models that combine legal security with economic incentives. The research proposes a comprehensive agenda for regulatory development in Brazil, suggesting guidelines for legislation, technical guidance for accounting and taxation, and a checklist for internal professionalization of clubs and digital sports associations. It concludes that effective structuring of the legal–accounting–tax framework is essential to ensure transparency, investor confidence, and sustainable development of the Brazilian e-Sports ecosystem.