Additional tax on gambling winnings was announced by the Minister of Finance, Mr. Pravin Gordhan in the 2010 National Budget Speech. This additional tax was proposed to discourage excessive gambling in South Africa. In 2011, it was proposed that all winnings above R25 000 will be subject to a final 15 per cent withholding tax. Gambling plays a significant role in the South African economy and contributes to job creation, infrastructure investment and overall economic growth. The Government faced negative comments from the gambling industry where the administrative challenges of implementing a withholding tax were emphasised. Challenges such as the difficulty in implementing, controlling and administering the proposed tax were mentioned. The objective of the proposal was questioned because excessive gambling declined in South Africa during the last few years. This led to the Government changing their proposed method in 2012 from a withholding tax at 15 per cent to a national gambling tax, based on gross gambling revenue, on a uniform provincial gambling tax base, which constitutes an additional 1% national levy. This raised two main problem statements. The first is which role of government, regulator versus stakeholder, is taking precedence through the implementation of the proposals to levy additional taxes on gambling in South Africa? And the second, is this role (identified above) the correct role that government should play that best supports government‟s objective of curbing excessive gambling in South Africa and does it justify the need for an additional tax to be levied on South African gambling? The two proposed methods were scrutinised to identify the ultimate role of the government. The fact that only the winnings will be subject to a withholding tax system did not contribute to a regulator role to decrease excessive gambling and thereby minimising negative externalities. Not all gamblers will be directly affected by this type of tax. The provincial tax base taxes all gambling activities, as all gamblers participating in gambling will be subject to the additional levy. The problem here is that the gambler will not be directly taxed and will then not be directly influenced to have any effect on their gambling behaviour. The government also recognised that they want to decrease the negative externalities that are associated with excessive gambling. It would seem that the main objective should rather be to address the negative externalities rather than the excessive gambling. It is debatable whether an additional tax levied in any form other than a sin tax would achieve this goal and give the role of regulator precedence. The role as stakeholder took precedence when the government decided to move to a provincial tax base. Research indicated that the main motivational factor behind the election was purely driven on how government would be successful in implementing an additional tax in the most administratively efficient and cost effective manner, while still benefiting from it through the collection of additional state revenue. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014

Additional tax on gambling winnings was announced by the Minister of Finance, Mr. Pravin Gordhan in the 2010 National Budget Speech. This additional tax was proposed to discourage excessive gambling in South Africa. In 2011, it was proposed that all winnings above R25 000 will be subject to a final 15 per cent withholding tax. Gambling plays a significant role in the South African economy and contributes to job creation, infrastructure investment and overall economic growth. The Government faced negative comments from the gambling industry where the administrative challenges of implementing a withholding tax were emphasised. Challenges such as the difficulty in implementing, controlling and administering the proposed tax were mentioned. The objective of the proposal was questioned because excessive gambling declined in South Africa during the last few years. This led to the Government changing their proposed method in 2012 from a withholding tax at 15 per cent to a national gambling tax, based on gross gambling revenue, on a uniform provincial gambling tax base, which constitutes an additional 1% national levy. This raised two main problem statements. The first is which role of government, regulator versus stakeholder, is taking precedence through the implementation of the proposals to levy additional taxes on gambling in South Africa? And the second, is this role (identified above) the correct role that government should play that best supports government‟s objective of curbing excessive gambling in South Africa and does it justify the need for an additional tax to be levied on South African gambling? The two proposed methods were scrutinised to identify the ultimate role of the government. The fact that only the winnings will be subject to a withholding tax system did not contribute to a regulator role to decrease excessive gambling and thereby minimising negative externalities. Not all gamblers will be directly affected by this type of tax. The provincial tax base taxes all gambling activities, as all gamblers participating in gambling will be subject to the additional levy. The problem here is that the gambler will not be directly taxed and will then not be directly influenced to have any effect on their gambling behaviour. The government also recognised that they want to decrease the negative externalities that are associated with excessive gambling. It would seem that the main objective should rather be to address the negative externalities rather than the excessive gambling. It is debatable whether an additional tax levied in any form other than a sin tax would achieve this goal and give the role of regulator precedence. The role as stakeholder took precedence when the government decided to move to a provincial tax base. Research indicated that the main motivational factor behind the election was purely driven on how government would be successful in implementing an additional tax in the most administratively efficient and cost effective manner, while still benefiting from it through the collection of additional state revenue. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014

A lot of people like gambling. Even though it brings excitement, it has its dark sides as well. Problem gambling is a disease that destroys lives every day. As gambling are entering the digital domain, phenomenon such as E-sport has made it easier than ever to gamble. Therefore it is important to minimize the risk of gambling addiction among the users. At present time, as an attempt to make this possible, legislators have started to implement different rules on how companies need to deal with responsible gambling. A trend, that has become a problem, is that gamblers tend to not read warning messages that they get when they have been playing for a long period of time. This thesis is about producing recommendations for how to design these modal windows so that users actually take the time to read the information they receive. The methods used in this thesis are connected to the 6 phases of the design thinking process produced by Nielsen Norman Group and they were literature studies, interviews, prototyping and user testing. It was found that people with a previous gambling addiction wanted to see information about how much money they had spent in total on their account. That could also show more clearly how serious one's playing habits are. One cannot stop everyone from developing a gambling addiction, but one can give everyone a chance to become healthy.

Within the context of

Background & objective Cognitive Behavioural Therapy (CBT) and Motivational Interviewing (MI) have been the treatment of choice for problem or pathological gambling in the field in Western countries, and their efficacy has been supported by a considerable empirical research. Alternative treatments are little known; and such treatments for minority ethnic populations have been scarce. This study adopted Kazdin‘s procedures for assessing the acceptability of treatments (Kazdin, 1980a, 1980b, 1981) to test alternative treatments of problem or pathological gambling as a part of the broadening of treatment choices. This thesis presented 2009 survey results from counselling service providers in New Zealand on the acceptability of alternative treatments to problem or pathological gambling. The thesis, therefore, reports the responses of counsellors to counselling vignette case examples, not the views of actual clients viewing counselling. Methods The survey pack was distributed to counselling service providers in New Zealand. The survey included descriptions of sixteen vignettes of case examples of counselling treatments. Categories of clients in the vignette case examples included two genders (male, female) and three ethnicities (Pakeha, Maori, and Asian). Four counselling treatment conditions were selected from Solution-Focused Brief Counselling (SFBC), SFBC+Multicultural Counselling (SFBC+MC), Cognitive-Behavioural Therapy (CBT), and Motivational Interviewing (MI). CBT and MI were only administered to Pakeha clients for the purpose of comparison of the alternatives. Two measurements were used. The first a modified Problem Gambling Treatment Evaluation Inventory (TEI) was used to measure the acceptability levels of the alternative treatments for problem or pathological gambling. The Cross-Cultural Counselling Inventory-Revised (CCCI-R) was used for measuring the perceived cross-cultural competency of counsellors depicted in the vignette case examples. Findings Counsellors‘ ratings of the vignette case examples revealed the following findings: Measurement 1: Problem Gambling Treatment Evaluation Inventory (TEI). Overall, 1) The survey results of TEI questionnaires showed significant main effects across the four treatment conditions and the three client ethnicities, and there was no difference according to client genders. 1.1) SFBC+MC and SFBC were slightly more acceptable than CBT, and much more acceptable than MI. 1.2) The TEI scores for Pakeha clients were much higher than for Maori clients, and the scores for the Asian clients were in between. 2) There was a significant interaction effect between the four treatments and the three client ethnicities. 2.1) For Maori clients: SFBC+MC was much more acceptable than SFBC; for Pakeha clients: SFBC+MC was the most acceptable, closely followed by SFBC, CBT, then MI; and for Asian clients: SFBC was more acceptable than SFBC+MC. 2.2) SFBC+MC was most acceptable to Maori clients across all treatments and ethnic groups. 2.3) The variation in acceptability ratings for SFBC was larger than for SFBC+MC in Maori and Asian clients, and less variable in Pakeha. 2.4) Maori clients had the largest mean variation between SFBC and SFBC+MC, and Pakeha clients had the smallest mean variation. Measurement 2: Cross-Cultural Counselling Inventory-Revised (CCCI-R). The survey results of the CCCI-R showed significant main effects across the four treatment conditions and the three ethnicities. 1) The counsellors depicted in the vignette case examples under the SFBC+MC treatment condition were rated with the highest mean competence score and least variability across all the treatments and the ethnicities, the MI treatment condition were rated with the lowest mean score, CBT and SFBC were in between. 2) The counsellors described in the vignette case examples were rated more culturally competent with Pakeha clients and Maori clients than with Asian clients in the vignette case examples, the rating levels for both Pakeha and Maori were similar. 3) The Maori client in the vignette case examples had the largest mean gap between SFBC and SFBC+MC, and Pakeha client in the vignette case examples had the smallest mean gap. Clinical implications The tests of the acceptability of alternative treatment for problem or pathological gambling could provide useful information about 1) whether the above alternatives would be recommended or selected by the counselling service providers in their clinical practice, 2) which treatment would be more/less preferred by which ethnic group, 3) whether it would work or be worth the efforts to introduce or promote the above alternatives to the counselling service providers, 4) what needs to be explored for increasing levels of the acceptability of alternative treatment to problem or pathological gambling, 5) adding training in the techniques to counsellors training programme and curricula. The limitation of this study was discussed and future research was suggested.

This diploma thesis is focused on comparison of two political approaches to a quite new e-commerce industry -- internet gambling. These approaches are prohibition on the one hand and regulation, free market environment, on the other hand. Internet gambling became the worldwide phenomenon. However, American legislators had passed the Unlawful Internet Gambling Enforcement Act 2006 in 2006 which outlawed an internet gambling. The declared purpose of this Act is protection of families against ill effects, such money laundering, underage gambling and problem gambling on society. This paper argues that regulation and free market environment established in Great Britain is much more effective way how to solve these key issues. There is demonstrated in the paper that free market stands for economically preferable option and contains better instruments for solving the issues at the same time.

Aim: This study examined associations between leisure-time activities and gambling participation respectively problem gambling among adolescents in Sweden. Furthermore, the study examined sex differences and the degree of possibly confounding factors. Methods: The data was obtained from European School Survey Project on Alcohol and Other Drugs, 2019 (n=1,911). Chi2-tests and logistic/multiple logistic regressions were used to analyze the data. Results: Unstructured leisure-time activity was robustly positively associated with gambling participation, structured leisure-time activity was weakly negatively associated with gambling participation among students. Unstructured leisure-time activity was moderately positively associated with problem gambling, structured leisure-time activity was weakly negatively associated with problem gambling among students. Unstructured leisure-time activity was strongly positively associated with gambling participation, structured leisure-time activity was strongly negatively associated with gambling participation for boys. Unstructured leisure-time activity was weakly positively associated with gambling participation for girls. Parental monitoring, school adjustments and externalizing behaviour problems affected the association between unstructured leisure-time activity for students respectively boys. Conclusion: Associations were found of varying extent between leisure-time activities and gambling participation respectively problem gambling. More and stronger associations were found for boys than girls and possibly confounding factors affected the association between unstructured leisure-time activity and problem gambling to some degree.

Title: Attitudes and motivations of young people towards sport betting Objectives: To find out which factors significantly influence sport betting in young Czechs between the age of 18 and 30. Methods: Due to the quantitative nature of the research, the only used method was electronic survey. The survey was based on the theory of planned behaviour. It primarily sought information on independent variables (predictors) within this theory, which are attitudes, subjective norm and perceived control (in connection with sport betting). This part was adopted from a similar previous research. The intention and behaviour of the respondents as response variables were also surveyed in order to describe the relationships between independent and response variables. The sample consisted of 122 respondents, mostly active betters. Statistical methods such as correlation and regression analysis were used, followed by a final path analysis, which provided a model visualizing the relationships between the crucial variables. Results: All of the examined predictors within the theory of planned behaviour influence the intention to bet - the values are 0,241 for attitudes, 0,335 for subjective norm and -0,410 for perceived control. The negative value means that those with higher perceived control have lower intention to...

This study is an exploration, through ethnographic and auto-ethnographic inquiry, of the personal world, gambling experiences and underlying biopsychosocial vulnerabilities of three individual case studies - one male and two females - each representing a different sub-type of pathological gambler. It comprises the integration and implementation of a psycho-structural stage matching model to explore comorbidity and identify certain biopsychosocial manifestations in the respective stages of pathological gambling. Long term treatment strategies were identified and patient treatment matching was explored. Further, it comprises my personal relationship and therapeutic treatment of these sub-types of gamblers over a period of one year and longer. In this study it is hypothesized that formulating appropriate matching long term treatment strategies should be based on the stage of change, the phase in the psycho-structural model, as well as the gambler's underlying vulnerability. From this a comprehensive gambling disposition profile can be completed with proper intervention matching approaches. A number of other hypotheses emerged from this study that could provide valuable information and serve as a guideline to those working with pathological gamblers. / Psychology / D.Phil.

This study is an exploration, through ethnographic and auto-ethnographic inquiry, of the personal world, gambling experiences and underlying biopsychosocial vulnerabilities of three individual case studies - one male and two females - each representing a different sub-type of pathological gambler. It comprises the integration and implementation of a psycho-structural stage matching model to explore comorbidity and identify certain biopsychosocial manifestations in the respective stages of pathological gambling. Long term treatment strategies were identified and patient treatment matching was explored. Further, it comprises my personal relationship and therapeutic treatment of these sub-types of gamblers over a period of one year and longer. In this study it is hypothesized that formulating appropriate matching long term treatment strategies should be based on the stage of change, the phase in the psycho-structural model, as well as the gambler's underlying vulnerability. From this a comprehensive gambling disposition profile can be completed with proper intervention matching approaches. A number of other hypotheses emerged from this study that could provide valuable information and serve as a guideline to those working with pathological gamblers. / Psychology / D.Phil.