| RADVAN, Michal. Municipalities and Gambling Taxation in the Czech Republic. Lex Localis – Journal of Local Self-Government. Maribor: Institute for Local Self-Government and Public Procurement Maribor, 2017, vol. 15, No 3, p. 529-540. ISSN 1581-5374. Available from: https://dx.doi.org/10.4335/15.3.529-540(2017). |
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@article{1386637,
author = {Radvan, Michal},
article_location = {Maribor},
article_number = {3},
doi = {http://dx.doi.org/10.4335/15.3.529-540(2017)},
keywords = {gambling; tax; gambling tax; local tax; Czech Republic},
language = {eng},
issn = {1581-5374},
journal = {Lex Localis – Journal of Local Self-Government},
title = {Municipalities and Gambling Taxation in the Czech Republic},
url = {http://pub.lex-localis.info/index.php/LexLocalis/article/view/15.3.529-540%282017%29},
volume = {15},
year = {2017}
}
TY - JOUR
ID - 1386637
AU - Radvan, Michal
PY - 2017
TI - Municipalities and Gambling Taxation in the Czech Republic
JF - Lex Localis – Journal of Local Self-Government
VL - 15
IS - 3
SP - 529-540
EP - 529-540
PB - Institute for Local Self-Government and Public Procurement Maribor
SN - 15815374
KW - gambling
KW - tax
KW - gambling tax
KW - local tax
KW - Czech Republic
UR - http://pub.lex-localis.info/index.php/LexLocalis/article/view/15.3.529-540%282017%29
L2 - http://pub.lex-localis.info/index.php/LexLocalis/article/view/15.3.529-540%282017%29
N2 - Hazard is often is considered to be socially undesirable phenomena. Municipalities are the most important regulators of this business. Generally, municipalities have two possibilities how to reduce the negative effects of the gambling business run at their territories: they can prohibit the gambling at all or they can heavily tax the gambling business to minimize all the negative impacts of the hazard. The main goal of this article is to confirm or refute the hypothesis that the new regulation protects the interests of Czech municipalities in the area of hazard. It is obvious that gambling tax is an effective tool (not only) for local self-government and it is a new local tax in the Czech Republic as it fulfills all the conditions I have defined for a local tax.
ER -
RADVAN, Michal. Municipalities and Gambling Taxation in the Czech Republic. \textit{Lex Localis – Journal of Local Self-Government}. Maribor: Institute for Local Self-Government and Public Procurement Maribor, 2017, vol.~15, No~3, p.~529-540. ISSN~1581-5374. Available from: https://dx.doi.org/10.4335/15.3.529-540(2017).
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