Influence of the amendment of the Lotteries Act on financing sport

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216208%3A11510%2F15%3A10296538" target="_blank" >RIV/00216208:11510/15:10296538 - isvavai.cz</a>

Result on the web

—

DOI - Digital Object Identifier

—

Result language

angličtina

Original language name

Influence of the amendment of the Lotteries Act on financing sport

Original language description

Contents of this contribution are analysis of changes in financing sport caused by the amendment of the Lottery Act and comparison of condition of sport funding before and after the amendment had enter into force. The literature review was used for comparison of the amendments of the Lotteries Act. Act No. 458/2011 Coll. on changes to acts relating to the establishment of a single collection point has among others amended also Act No. 202/1990 Coll. on lotteries and other similar games, as amended in the name of the effort for better regulation of gambling. Lottery companies were exempt from corporate income tax (profit tax) and they are liable to donate part of their income to public interest purposes. The amounts paid by the lottery companies to public interest purposes varied depending on amount of income, ranging from 6 % to 20 %. The Amendment unified the lottery companies' donation to public interest purposes at 20% for all operators without distinction. Unification appears to be

Czech name

—

Czech description

—

Type

J_x - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

CEP classification

AE - Management, administration and clerical work

OECD FORD branch

—

Project

—

Continuities

S - Specificky vyzkum na vysokych skolach<br>I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year

2015

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Studia Sportiva

ISSN

1802-7679

e-ISSN

—

Volume of the periodical

9

Issue of the periodical within the volume

1

Country of publishing house

CZ - CZECH REPUBLIC

Number of pages

5

Pages from-to

248-252

UT code for WoS article

—

EID of the result in the Scopus database

—