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The Activities of Customs and Tax Control Service in the Field of Gambling Market

Author

Listed:
  • Lik Katarzyna

    (Warsaw School of Economics, Collegium of World Economy)

Abstract

Gambling activity is a multifaceted phenomenon. Gambling is a special field of business. The government authorities ascribe the right to a monopoly of this area of economic activity. The randomness and financial size of gambling foster the development of the grey market. In addition to the economic effect, the moral dimension of this type of activity is an extremely important aspect. The Customs and Tax Control Service supervises the functioning of the gambling market in Poland.

Suggested Citation

  • Lik Katarzyna, 2019. "The Activities of Customs and Tax Control Service in the Field of Gambling Market," Economic and Regional Studies / Studia Ekonomiczne i Regionalne, Sciendo, vol. 12(2), pages 200-211, June.
    • Handle: RePEc:vrs:ecoreg:v:12:y:2019:i:2:p:200-211:n:8
    DOI: 10.2478/ers-2019-0018
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    More about this item

    Keywords

    gambling; gambling tax; Customs and Tax Control Service; addiction;
    All these keywords.

    JEL classification:

    • G20 - Financial Economics - - Financial Institutions and Services - - - General
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory

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