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Legislativní změny v oblasti loterií a jejich fiskální dopady / Changes in legislation in the field of lotteries and their fiscal impact

The thesis is focused on changes in legislation in the field of lotteries and their impact on the budgets of selected municipalities. The gaming industry is a specific part of the economy which is connected with the unique taxation system. Since 2012, a new taxation system has been applied - it has consequences on public budgets. The aim of this thesis is to evaluate these changes and to qualify their impact on the amount and the structure of income from gambling in selected Prague city districts. The development of income from gambling is strongly influenced by city districts' attitude towards gambling. In city districts with zero tolerance of gambling, income from gambling dropped. On the contrary, city districts with high concentration of gambling increased their income. Due to existence of the Capital City of Prague, the position of city districts is different in comparison with the other cities and villages.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:192625
Date January 2013
CreatorsBrůček, Tomáš
ContributorsSedmihradská, Lucie, Stavjaňová, Jana
PublisherVysoká škola ekonomická v Praze
Source SetsCzech ETDs
LanguageCzech
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

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