Municipalities and Gambling Taxation in the Czech Republic

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F17%3A00097294" target="_blank" >RIV/00216224:14220/17:00097294 - isvavai.cz</a>
Result on the web
<a href="http://pub.lex-localis.info/index.php/LexLocalis/article/view/15.3.529-540%282017%29" target="_blank" >http://pub.lex-localis.info/index.php/LexLocalis/article/view/15.3.529-540%282017%29</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.4335/15.3.529-540(2017)" target="_blank" >10.4335/15.3.529-540(2017)</a>

Result language
angličtina
Original language name
Municipalities and Gambling Taxation in the Czech Republic
Original language description
Hazard is often is considered to be socially undesirable phenomena. Municipalities are the most important regulators of this business. Generally, municipalities have two possibilities how to reduce the negative effects of the gambling business run at their territories: they can prohibit the gambling at all or they can heavily tax the gambling business to minimize all the negative impacts of the hazard. The main goal of this article is to confirm or refute the hypothesis that the new regulation protects the interests of Czech municipalities in the area of hazard. It is obvious that gambling tax is an effective tool (not only) for local self-government and it is a new local tax in the Czech Republic as it fulfills all the conditions I have defined for a local tax.
Czech name
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Czech description
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Type
J<sub>imp</sub> - Article in a specialist periodical, which is included in the Web of Science database
CEP classification
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OECD FORD branch
50501 - Law

Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2017
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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