Municipalities and Gambling Taxation in the Czech Republic

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

Municipalities and Gambling Taxation in the Czech Republic

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Municipalities and Gambling Taxation in the Czech Republic

Popis výsledku anglicky

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.

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

—

OECD FORD obor

50501 - Law

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2017

Kód důvěrnosti údajů

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

Název periodika

Lex Localis – Journal of Local Self-Government

ISSN

1581-5374

e-ISSN

—

Svazek periodika

15

Číslo periodika v rámci svazku

3

Stát vydavatele periodika

SI - Slovinská republika

Počet stran výsledku

12

Strana od-do

529-540

Kód UT WoS článku

000407182900009

EID výsledku v databázi Scopus

2-s2.0-85026826609