Casino Taxation in a Normative and Economic Context: the Case of Poland

Małgorzata Hybka

Abstract

The 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.
Author Małgorzata Hybka (WE / KFP)
Małgorzata Hybka,,
- Department of Public Finance
Journal seriesPrzedsiębiorczość i Zarządzanie, ISSN 1733-2486, e-ISSN 2543-8190, (B 14 pkt)
Issue year2015
VolXVI
No1
Pages 23-37
Publication size in sheets0.7
Keywords in Polishpodatki akcyzowe, podatek od gier, optymalne opodatkowanie, gry i zakłady wzajemne
Keywords in Englishcasino, taxing externalities, excise duties, commercial gambling
URL http://piz.san.edu.pl/docs/e-XVI-1.pdf
Languageen angielski
Score (nominal)14
Score sourcejournalList
ScoreMinisterial score = 14.0, 23-12-2019, ArticleFromJournal
Ministerial score (2013-2016) = 14.0, 23-12-2019, ArticleFromJournal
Citation count*1 (2020-08-07)
Additional fields
Tytuł numeruThe Financial and Economic Aspects of Modern Management
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