Casino Taxation in a Normative and Economic Context: the Case of Poland
AbstractThe aim of this article is twofold. First, it provides an overview of theoretical background of casino taxation. Second, it analyses the provisions of the Act regulating casino taxation in Poland and evaluates the consequences of the new Gambling Law in force since 2010. The first section of it discusses motives, outcomes and forms of casino taxation, taking into account inter alia the assumptions of optimal tax theory. It then deals with Polish regulations concerning the organisation of gambling in casinos and gambling tax design. The last section of the article analyses the scale of operation of Polish casinos, their revenues and the tax due on gambling activities.
|Journal series||Przedsiębiorczość i Zarządzanie, ISSN 1733-2486, e-ISSN 2543-8190, (B 14 pkt)|
|Publication size in sheets||0.7|
|Keywords in Polish||podatki akcyzowe, podatek od gier, optymalne opodatkowanie, gry i zakłady wzajemne|
|Keywords in English||casino, taxing externalities, excise duties, commercial gambling|
|Score|| = 14.0, 23-12-2019, ArticleFromJournal|
= 14.0, 23-12-2019, ArticleFromJournal
|Citation count*||1 (2020-06-30)|
|Tytuł numeru||The Financial and Economic Aspects of Modern Management|
* presented citation count is obtained through Internet information analysis and it is close to the number calculated by the Publish or Perish system.