The aim of the thesis is to provide the reader the information about the work of foundations and endowment funds in the Czech Republic. This work deals with the fiscal, financial and management accounting issues as well as contributions from the Foundation Investment Fund. Separate chapters are devoted to statutory audit of foundations and endowment funds. There is also mention of the financial support of these non-profit entities from the lottery companies. In the last part of this work there is a foundation sector survey and evaluation of publishing requirements of non-profit entities in relation to users of financial statements.

The thesis explores models of gambling regulations in the European Union, focused on the Czech Republic, the Slovak Republic and the Great Britain. These models are further examined and analyzed according to their impact on the non-profit sector. The aim was to propose optimal gambling regulation including stimulation of funding sources for charities and non-profit organizations in the Czech Republic. Results of the analysis prove that there is a possibility of contributions to good causes, as well as the state lottery and the charity lottery.

81 Abstract The thesis is focused on financial and legal aspects of lotteries and similar games with a special regard to poker layed down by act No. 202/1990 Coll., Act on Lotteries and Other Similar Games. Bets and games of chance are civil law parallels of lotteries and other similar games. Legislator doesnt provide them with the same margin of legal protection and determines them unenforceable. Lotteries and other similar games according to the Czech legislation have a characteristic element of chance. Author argues whether poker is a game of chance and tends towards the opinion, that poker doesnt fall within the scope of the lottery act in its current definition. Afterwards the thesis clarifies the legal requirements to obtain licence to operate lotteries and other similar games. Czech republic as a member of the European Union shall be subjekt to the european law, nevertheless Czech legislation prohibits the applicants for licence to have a foreign equity participation. Author therefore compares the decisions of the Court of Justice of the European Union on gambling and tends towards the opinion that Czech legislation is in conflict with the European law. Lotteries and other similar games are closely connected with the tax and fee duties of the subjects. Thesis clarifies the new institute of lotteries...

This thesis deals with online gambling and specifics of the legislation, which is in the Czech Republic regulated mainly by the Act No. 202/1990, the Lottery Act. After short introduction of the field, there is provided analysis of the latest amendment to the Lottery Act No. 300/2011 and its impact on the poker industry, particularly the online poker industry. Emphasis is placed on the conditions laid down for obtaining a license to operate in lotteries and other similar games, the tax aspects of poker for both operators and players and suitability of inclusion poker under the regime of the Lottery Act. The issue of cross-border gambling is in the European Union closely studied and in the coming years there is to be expected extensive harmonization, which will be based on the fundamental principles of free movement of goods, services, people and capital. In connection with the forthcoming harmonization, the author addresses the issue of incompatibility of the Czech Lottery Act with European law and draws the same conclusion regarding the draft Act on the Operation of gambling, which was originally approved with effect from 1st January 2013. After a brief excursion into the regulation of internet gambling in France and Greece, the author compares the local regulatory tools and instruments with those...

The position of local self-government in the regulation of lotteries and other similar games This thesis covers the position of local self-government in the Czech republic in the regulation of gambling. The role of local self-government, especially the municipalities, was rather recently reinforced thanks to a series of changes during the last two years. My objective is to describe the development of the position of local administration in this area and through an impartial opinion show the consequences of the aforementioned changes. My thesis is composed of three parts. Before I start dealing with the essential topic of my thesis, I have to define the basic notion in the first part of my work, by which I mean the notion of lotteries and other similar games of chance not only according to Act No. 202/1990 Coll., but also according to the foreign legislation (e.g. Belgian). I mention two basic aspects of this notion. The first one is based on the civil law and the second one much more important to my thesis is based on the norms of public law. After this selection I continue with classification of games of chance, but accordnig to my thesis, I try to show the differences between the games of chance that are object of the regulation of local self-government and the games of chance that are not. The most...

In my thesis I focuse on the lottery theme. I describe its historical development and contemporary situacion. The main part of mine thesis is focused on the "Sportka" and "Eurojackpot" lotteries. For these two lotteries, I do probabilistic modeling, which primary aims on the probabiliti of winning. I have created also a worklist on the topic lottery and win, which is divided for studenst of secondary school and for students of elementery school too. Furthermore in this thesis is lottery "Účtenkovka" described too and instructions how to win in lottery.

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...

This thesis analyzes gamble gaming, bets and lottery in the Czech Republic. Historic context of hazzard and view of economic theory and the game theory is described in details. This thesis deals with the economic, social and legislative impacts of gamble gaming and bets. Current changes and issues are analyzed in depth, there are also views of the particular subjects included within this analyze. The thesis proves via argumentation the inadequacy of the current legislative framework in the field of gambling and predicts what possible consequences the extensive legislative changes may bring. The Thesis studies the approach of former works dealing with the subject and methods of hazzard social expenses quantification. Current environment of gambling is analyzed on the country level as well as on the municipal level (As an example town Třešť and Jihlava were chosen).

This thesis deals with questions of funding sport from lottery incomes and other similar games. The aim of this study is to present a relation between gambling and sport in a complex way. The preliminary theoretic part explains terminology and principle of venture operations, including historical evolution. Furthermore, this thesis is focused on determination of positive and negative externalities of gambling towards sport. Practical part describes a crucial legal form of gambling in Czech Republic. Apart from that this thesis evaluates consequences caused of legal modifications in recent years. Following is the analysis of funding sport from incomes of loterries in selected EU countries. The final part deals with (de)regulation of betting sector in Europe.

Thesis deals with the gambling industry in the Czech Republic since 2012, when the major amendment of lottery act was introduced, which allowed municipalities to regulate or eventually completely prohibit gambling with generally binding ordinances. The complete ban, which began to be implemented within some municipalities, caused an emergence of the black market. This economically interesting phenomenon is in terms of the thesis resolved - its origin and forms of expression. Furthermore, the thesis deals with the emergence of new laws that will gradually apply from 2016 and 2017. It analyses the impact on companies operating in the sector, the state budget and municipal budgets. There is also research of background data and economic models that the Ministry of Finance results from and in contrast to the critical analysis of the social costs of gambling it is being considered whether prepared regulation in the form of substantial increases in taxes is adequate or not. As the solution method was chosen descriptive analysis of relevant materials, especially the outputs from the Ministry of Finance, specifically established institutions, municipalities and real companies operating in the sector, as well as explanatory reports from lawmakers proposing new laws. The executed analysis provides a critical look at some of the background bases of the regulator. It impeaches the calculation of the social costs of gambling, which are further imbedded into a broader context in order to revalue the severity of the problem. Also is examined the estimation of the additional revenue from gambling after the tax increase, shifting the point of profitability and the transition to the emergence of a black market. The main contribution of this thesis is the emphasis on the greatest possible objectivity in the analyzing and processing of a wide range of inputs, which are further critically evaluated. This thesis comprehensively summarizes the situation of the gambling industry, its present and future regulation considering its bases and possible impacts.