Title: Taxation of gambling operators The aim of this thesis is to introduce the system of the taxation of gambling operators currently applicable in the Czech republic together with the proposed bill on the gambling and the proposed bill on the taxation of gambling. At the beginning of the first chapter the thesis discusses the social costs of gambling addiction being a current social issue and its possible solutions from the viewpoint of law. Further parts of the chapter subsequently deal with the european legislation on public regulation of gambling, institutes of the Act on lotteries on other similar games as the primary piece of gambling legislation and their relation to the Civil Code. The subchapter regarding the right of municipalities to regulate some of the types of gambling by the means of municipal ordinances follows, including the question of an assesment of the said issue by the Constitutional Court. The last part of the first chapter contains detailed analysis of the proposed bill on the gambling, including comparation of some of its institutes with the current legislation and their partial assesment. The second chapter focuses on the actual system of legal regulation of the taxation of gambling operators, analyses the types of financial duties imposed on the operators and does not...
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:344465 |
| Date | January 2015 |
| Creators | Duda, Václav |
| Contributors | Boháč, Radim, Vybíral, Roman |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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