The present study describes the genesis of the definition of corruption in sport in the Polish penal law. It indicates the circumstances of evolution in sport corruption as criminal act in the Polish legal doctrine in objective and subjective terms. It is an attempt to determine the impact of sports corruption in Polish football in view of its economic character. It argues that the spread of corruption of professional football sports in Poland had also a negative economic consequences on the basis of the comparison to the professional football in the Netherland. The objective comparison of professional football leagues in both countries be accomplished to the ground; professional footballers’ quantity, number of population, percentage of population participating in football events in stadiums, incomes by professional football clubs and gross domestic product also. Simultaneously, the present study tries to confirm a hypothesis concerning a drastic impact of a scale of sport corruption in Polish football on Polish clubs sports achievements in Europe in e.i Champions League and Europe League. This transfer into theirs understated economic results. Moreover, the study also denote that football sports associations as Polish Football Federation (PZPN), FIFA (Federation International Football Association), UEFA (Union European Football Association) codified sports corruption in internal law as an offense of a serious nature. The assessment can be drawn from the analysis within the federal statute of limitations for criminal and disciplinary penalties to be applied to entities committing an act of sport corruption. . However, it does not entitle a thesis that efficiency of those provisions is high. UEFA do not keep statistics on the number of valid decisions penalties based on sports corruption in European football.Analogously, it should be stated that the level of the effectiveness of PZPN in the fight against crime sport corruption in the basis of internal regulations only was really low. Obviously impact on this state of affairs had not only the quality control provisions for sports corruption but also other factors like the efficiency of the judicial authorities. Nevertheless, the introduction of a rule of law in the common law in Poland showed the scale of fraud in the field of sport, completely undetectable by the PZPN as part of internal rules. It should lead to even in the short term, to improve the level of sports football clubs in Poland. It is associated with an increase of income of football clubs and thus provide increased revenues to the state budget for all kinds of taxes and fees.