National Repository of Grey Literature 3 records found  Search took 0.01 seconds. 
Taxation of Individuals and Companies providing Gambling Facilities in EU: Study 5.290
Palán, Josef
Právní předpisy jednotlivých členských států, pokud jde o zdanění příjmů z poskytování služeb v oblasti hazardních her jsou formulovány zcela nesourodě. Výše „zdanění“ z provozování hazardních her je v členských státech vyjádřena zcela odlišně. Někde je vyjádřena jako procentní sazba, někde jako pevná částka splatná ročně nebo měsíčně. Někde je procentní sazba uvalena na vsazené vklady, někde na hrubý výnos (vklady mínus výhry + provozní náklady), někde na rozdíl mezi vklady a vyplacenými výhrami. Práce přináší podrobný přehled úpravy zdanění hazardních her v zemích EU.
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Gambling industry in CR - history, legislature, internet gambling
Znamenáček, Jiří ; Ježek, Tomáš (advisor) ; Chalupníček, Pavel (referee)
Gambling is very controversial theme. There are many reasons, why this business is so controversial,for example : huge amount of money, chance for money laundering, chance for winning money. Gambling is wagering money on an event with an uncertain outcome with the primary intent of winning additional money. Purpose of my diploma work is a comparison situation of gamling industry in Czech republic and in the rest of the world. My diploma work has many parts.In the first one I describe the history of regulation in the United States and then I show economic dates from presents: casino locations by category, casinos per state, commercial casino tax revenue by state and national commercial casino revenue. Next I explain a special american category of casino and it is tribal casino and than I show tribal gaming revenues by region. In the next part I describe the history of gambling in the Czechoslovakia and contemporary situation in Czech republic, especially the situation in internet gambling. Internet gambling is the transformation of casino games of chance and skill to the internet. In the Czech republic is an unsatisfactory legal regualtions, because there is a obsolete rule. Therefore domestic operators can not obtain a licence for offering online gambling services to Czech residents, whereas foreign operators offers these services, but illegal. Therefore is necessary to create a new rule, which will be able to change this unsatisfactory situation. In the next part I write about three big cases, which are important for situation in european gambling industry. European commission and European court of justice have both a big influence and I describe, what they do for better situation in european gambling, because some states ( for example Germany ) prohibit internet gambling on their own territory, but this is problem, because this rule is in discrepancy with law of European union. In Czech republic is internet gambling for foreign company prohibited too and I explain, what is the reason for this situation. This diploma work contains my own research, how works telephone and internet gambling.

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