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Taxation of Gambling from the Perspective of a Specific Municipality
Vašinová, Kateřina ; Guštafíková, Silvia (referee) ; Kopřiva, Jan (advisor)
The thesis discusses legal regulations of lotteries and similar games especially from the tax perspective and according to the state before and after 1 January 2012, when a significant amendment of the Lottery Act and related regulations was carried out. The work explains the development of community income as a result of the amendment and also the development of funds spent on community purposes. Possible changes to the issue are suggested herein.
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Alea Iacta Est - Starting Points of The Current Regulation of Gambling with Emphasis on Financial and Legal Aspects of Its Regulation
Řehola, Jan ; Boháč, Radim (advisor) ; Radvan, Michal (referee) ; Vybíral, Roman (referee)
Alea Iacta Est - Starting Points of The Current Regulation of Gambling with Emphasis on Financial and Legal Aspects of Its Regulation Abstract The thesis deals with the general starting points of the current legal regulation of gambling in the Czech Republic, both from the national and international perspective. In addition to a detailed examination of the fundamentals of the legislation, attention is also paid to selected financial and legal aspects of gambling regulation, especially the area of gambling tax, the tax on winnings, and the matter of use of cryptocurrencies and blockchain technology in the gambling field. The thesis consists of three complementary interconnected parts. In the first, interdisciplinary part, the phenomenon of gambling is examined first from the perspective of non-legal disciplines. There are findings from sociology, economics, philosophy, ethics, psychology and there is also a brief look into the history and future of gambling. Interdisciplinary overlap and taking into consideration scientific knowledge from related disciplines is a prerequisite for such a creation of legislation that could achieve the objectives pursued. Harm reduction gambling policy is examined in the second part of this thesis. This part analyses in detail issues related to problem gambling and the tools...
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Alea Iacta Est - Starting Points of The Current Regulation of Gambling with Emphasis on Financial and Legal Aspects of Its Regulation
Řehola, Jan ; Boháč, Radim (advisor) ; Radvan, Michal (referee) ; Vybíral, Roman (referee)
Alea Iacta Est - Starting Points of The Current Regulation of Gambling with Emphasis on Financial and Legal Aspects of Its Regulation Abstract The thesis deals with the general starting points of the current legal regulation of gambling in the Czech Republic, both from the national and international perspective. In addition to a detailed examination of the fundamentals of the legislation, attention is also paid to selected financial and legal aspects of gambling regulation, especially the area of gambling tax, the tax on winnings, and the matter of use of cryptocurrencies and blockchain technology in the gambling field. The thesis consists of three complementary interconnected parts. In the first, interdisciplinary part, the phenomenon of gambling is examined first from the perspective of non-legal disciplines. There are findings from sociology, economics, philosophy, ethics, psychology and there is also a brief look into the history and future of gambling. Interdisciplinary overlap and taking into consideration scientific knowledge from related disciplines is a prerequisite for such a creation of legislation that could achieve the objectives pursued. Harm reduction gambling policy is examined in the second part of this thesis. This part analyses in detail issues related to problem gambling and the tools...
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The Regulation of Internet Gambling
Pavlíček, Josef ; Boháč, Radim (advisor) ; Marková, Hana (referee)
The Regulation of Internet Gambling This master thesis deals with the regulation of gambling operated via Internet public network. The chosen topic reflects adoption of a new framework of gambling regulation represented in particular by Act No. 186/2016 Coll., on Gambling, as amended (hereinafter referred to as "the Gambling Act") and Act No. 187/2016 Coll., on Gambling Tax, as amended (hereinafter referred to as "the Gambling Tax Act"), which introduced to the Czech legal system a systematic regulation of operation of gambling via Internet public network. The author aims to analyze and evaluate the new framework of gambling regulation (including newly introduced system of gambling taxation). Considering that both the Gambling Act and the Gambling Tax Act have entered into force only on 1 January 2017 the author further aims to point out certain unclarities regarding interpretation of several legal provisions contained therein. Finally, the author further aims to propose possible amendments to the analyzed legal regulation. The master thesis is divided into four parts. The first part is focused on the reasons why the new framework of gambling regulation has been adopted and further deals with the lacks of the previous regulation from the perspective of law of the European Union. In the respective...
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Taxation of Gambling from the Perspective of a Specific Municipality
Vašinová, Kateřina ; Guštafíková, Silvia (referee) ; Kopřiva, Jan (advisor)
The thesis discusses legal regulations of lotteries and similar games especially from the tax perspective and according to the state before and after 1 January 2012, when a significant amendment of the Lottery Act and related regulations was carried out. The work explains the development of community income as a result of the amendment and also the development of funds spent on community purposes. Possible changes to the issue are suggested herein.
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