Publication details
EVOLUCE ZDANĚNÍ HAZARDU V ČESKÉ REPUBLICE
| Title in English | Evolution of gambling taxation in Czech republic |
|---|---|
| Authors | |
| Year of publication | 2012 |
| Type | Article in Proceedings |
| Conference | Miľníky práva v stredoeurópskom priestore 2012 |
| MU Faculty or unit | |
| Citation | |
| Web | Sborník |
| Field | Law sciences |
| Keywords | winning tax - income tax - winning realized on non-enterprise principle/base - winning realized on licensed base according to Act of Lottery - payments for lottery and other similar games |
| Description | The main aim of the article is to look into a problem of winning tax and duties contribution for operators of lotteries and betting games. Not every winning is object of taxation – it depends on in what principle, in what gambling or betting were the winnings realized. The article discusses not only approach to taxation, it divides winnings according to taxation options, enumerates acts regulating this dilemma or covering it. |