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Preventing Illegal Gambling With Tax Regulations

Author

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  • Şahin Ay

    (Si̇i̇rt University)

Abstract

Games of chance have a long history in many countries around the world. These games, played using various methods, have evolved with the digital age. Technological advancements, coupled with the increasing demand for these games, played online and attracting significant interest, have led to the emergence of illegal practices and games. One of the motivations for individuals worldwide turning to illegal gambling is the fact that prizes won are not subject to deductions. Consequently, the share of Inheritance and Transfer Tax in total tax revenues reached a peak of 0.18% between 2011 and 2025 in Türkiye. This share is known to include not only tax revenues from games of chance but also the transfer of property from one person to another through inheritance, donations, or contests and lotteries, which are considered unrequited transfers. It has been concluded that raising the Games of Chance Tax rates to deter individuals from engaging in illegal gambling and waiving the Inheritance and Transfer Tax for prize winners will neither reduce tax revenues nor divert individuals from illegal to legal.

Suggested Citation

  • Şahin Ay, 2025. "Preventing Illegal Gambling With Tax Regulations," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., vol. 40(124), pages 425-438, October.
    • Handle: RePEc:acc:malfin:v:40:y:2025:i:124:p:425-438
    DOI: https://doi.org/10.33203/mfy.1771930
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    Keywords

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    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • L83 - Industrial Organization - - Industry Studies: Services - - - Sports; Gambling; Restaurants; Recreation; Tourism

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