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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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Development of legal regulation of gambling
Plecháč, Ondřej ; Rajchl, Jiří (advisor) ; Millerová, Ivana (referee)
This diploma thesis analyses the historical development of gambling legislation in the Czech Republic, from the first mention of the regulation in the Middle Ages to present days, while the primary (but not exclusive) subject of my research are the basic sources of gambling regulation in the field of administrative law. In my thesis, I identify and examine the main reasons for implementation of new institutes and other changes into the gaming law. In this context, I assess the degree of restrictiveness or liberality of each regulation while focusing on whether there were any long-term tendencies to make the legislation more or less strict. All of this is done through the interpretation of legal norms with the help of legal methodology - methods of subjectively historical, teleological and logical interpretation are used in the thesis. These forms of legal methodology were chosen with regard to the resources used in the thesis, which include mainly legislation and its explanatory statements. The whole thesis is divided into three chronologically subsequent chapters representing the main periods of the gambling legislation development. The first chapter deals with the evolution of gaming law from its beginnings in the 13th century until 1989; its subchapters then divide this long period into several...
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Analysis of Profitability of Major World Lotteries
Kozmík, Karel ; Večeř, Jan (advisor) ; Lachout, Petr (referee)
Lottery tickets cost the same for every given jackpot, which might present an opportunity to make a profitable bet for very high jackpots. This work analyses whether buying a lottery ticket might be profitable in the mean value, for a given number of tickets sold, for four major American and European lotteries: Mega Millions, Powerball, EuroJackpot, Euro Millions. A regression of the sales on the jackpot is carried out for the American lotteries to find out whether some combination of the jackpot and the tickets sold, which was determined to be profitable, can be expected to happen. 1
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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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