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Tax loss resulted from the gambling industry in Czech Republic
Skládaná, Simona ; Svobodová, Ivana (referee) ; Kopřiva, Jan (advisor)
Thesis deals with tax haven topic taking part in the gaming industry, international tax planning and tax losses related. In the theoretical section, definitions and anti-tax evasion strategies are introduced; and overview of particular countries solution with its features is outlined. The application section quantifies effect of these particular features on increase/decrease of tax residents count using statistical methods. Findings consist also of recommendations for tax code improvement and gaming law enhancements for Ministry of Finance in Czech Republic.
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Tax loss resulted from the gambling industry in Czech Republic
Skládaná, Simona ; Svobodová, Ivana (referee) ; Kopřiva, Jan (advisor)
Thesis deals with tax haven topic taking part in the gaming industry, international tax planning and tax losses related. In the theoretical section, definitions and anti-tax evasion strategies are introduced; and overview of particular countries solution with its features is outlined. The application section quantifies effect of these particular features on increase/decrease of tax residents count using statistical methods. Findings consist also of recommendations for tax code improvement and gaming law enhancements for Ministry of Finance in Czech Republic.
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Changes in legislation in the field of lotteries and their fiscal impact
Brůček, Tomáš ; Sedmihradská, Lucie (advisor) ; Stavjaňová, Jana (referee)
The thesis is focused on changes in legislation in the field of lotteries and their impact on the budgets of selected municipalities. The gaming industry is a specific part of the economy which is connected with the unique taxation system. Since 2012, a new taxation system has been applied - it has consequences on public budgets. The aim of this thesis is to evaluate these changes and to qualify their impact on the amount and the structure of income from gambling in selected Prague city districts. The development of income from gambling is strongly influenced by city districts' attitude towards gambling. In city districts with zero tolerance of gambling, income from gambling dropped. On the contrary, city districts with high concentration of gambling increased their income. Due to existence of the Capital City of Prague, the position of city districts is different in comparison with the other cities and villages.
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Casinos- economic and social impact in USA
Hodáková, Ľubica ; Běláčková, Vendula (advisor) ; Minárik, Pavol (referee)
Thesis is focused on economic and social impact of the casinos in USA while it is global problem with important economic and political consequences. Main goal of the thesis was to analyze the gambling industry (casinos) in USA from micro-economic view (especially economic and social disadvantages of the casinos with respect to the individuals) and from macro-economic view (especially economic positives with respect to the society) together with social impacts on the citizens. Regarding methods, the thesis used methods of formal logic ( induction, deduction, analysis and synthesis). The thesis has the standard structure -- prologue, core of the thesis conclusion. Theoretical part of the thesis is focused on impacts of the gambling in general, history of the gambling in USA, Indian gaming, actual gambling in USA and legislative framework of the gambling in USA. Analytical part on the other side is focused on positive and negative impact of the commercial casinos and suggested changes in this respect for support of the positive impacts and elimination of the negative ones. Conclusion of the thesis is focused on summary of the most important conclusions of the whole analysis.
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Marketing hazardniho průmyslu
Rožek, Jan ; Štědroň, Bohumír (advisor) ; Stříteský, Václav (referee)
This thesis is studying the current global as well as Czech gambling industry with the focus on internet gambling activities. The work begins with the description of various gambling activities. The focus is taken on the internet gambling activities with description of the specifics and the current European as well as US legal frame. Next part is dedicated to the psychology of gambling together with the pathological gambling addiction. In next part the thesis studies the current situation on the Czech market - history, main official legal providers as well as main grey market providers. Second part of the work is the case study of the launch of the internet lottery games by Fortuna Entertainment Group. This case study is based on a desk research of previous successful best practices in the internet gambling industry from all around the world.
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Optimalization of lottery taxation in selected EU countries
Klčovská, Katarína ; Vančurová, Alena (advisor) ; Vítek, Leoš (referee)
The thesis is dealing with a regulation, or more precisely taxation of lotteries in the chosen European Union countries. The lottery activity is a discussed and inconsistent branch of entrepreneurship that is subject to specific conditions. The aim of the thesis is to analyze the conditions of the games of hazard and their ranking in the system of levies in the European Union countries and to apply the chosen outlines to Czech Republic system.I begin the thesis with describing the regulation of the games of hazard across the European Union. The second part of my work deals with the analysis and comparison of systems in Czech Republic and Slovakia. The thesis is concluded by a recommendation for system of levies in Czech Republic.
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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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