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Evaluation of revenues and fees gambling in the South Bohemian region

Listed author(s):
  • Miroslava Vlčková

    ()

    (University of South Bohemia in České Budějovice)

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    The paper deals with evaluation of revenues into the state budget and the municipal budget, resulting in revenues of companies doing business in the gambling and lottery business in the South Bohemian region and design options, which would mean improving the current situation. Companies that operate in the area of gambling are exempt from paying income tax. Instead, they have an obligation to pay fees and charges arising from the proceeds of these games. It is the levy obligation, fees for permits and local fees generated from slot machines and an administrative fees, the fees for state supervision and payment for the public benefit arising from video lottery terminals, roulette game and other technical equipment. In connection with this, it would lead to substantial changes in this area by 2012. The best option seems to be a combination of existing taxes and levies summarized under the so-called "evil tax", which represents the rate of taxation of gambling specific taxes and taxes on corporate income.

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    File URL: http://ojs.ef.jcu.cz/acta/article/download/390/386
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    Article provided by University of South Bohemia in Ceske Budejovice in its journal Acta Universitatis Bohemiae Meridionales.

    Volume (Year): 14 (2011)
    Issue (Month): 1 ()
    Pages: 153-160

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    Handle: RePEc:boh:actaub:v:14:y:2011:i:1:p:153-160
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    Web page: http://acta.ef.jcu.cz/

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