Občine in obdavčitev igralništva na Češkem
DOI:
https://doi.org/10.4335/15.3.529-540(2017)Ključne besede:
igralništvo, davek, davek na igralništvo, lokalni davek, ČeškaPovzetek
Tveganje je pogosto obravnavano kot družbeno nezaželen fenomen. Občine so najpomembnejši regulativni organi na tem področju. Na splošno imajo občine dve možnosti za zmanjševanje negativnih učinkov igralništva na svojih ozemljih, in sicer ga lahko popolnoma prepovejo ali pa močno obdavčijo, da zmanjšajo vse negativne učinke tveganja. Glavni cilj tega prispevka je potrditi ali ovreči hipotezo, da nova uredba ščiti interese čeških občin na področju tveganja. Očitno je, da je davek na igralništvo učinkovito orodje (ne le) za lokalno samoupravo in da gre za novi lokalni davek na Češkem, saj izpolnjuje vse pogoje, kot sem jih opredelil za lokalni davek.
Literatura
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Děrgel, M. (2016) Daň z hazardních her – nova daň v českém daňovém systému (Gambling Tax – A New Tax in Czech Tax System), Daně a právo v praxi (Taxes and Law in Practice), 2016 (11).
Jirásková, Z. & Šneberková, A. (2012) Unpublished opinions.
Ministry of Finance (2010) Methodological communication to the local charge on operated gambling machines and other technical game facilities from August 6, 2010, available at www.mfcr.cz (July 25, 2011).
Ministry of Finance (2011) Internal material from the Ministry of Finance (unpublished).
Ministry of Finance (2016) Explanatory report to the Gambling Tax Act (Prague: Ministry of Finance).
Radvan, M. (2012) Local Charges on Gambling Machines in: Hulkó, G. & Patyi, A. (eds.) Public Finances – Administrative Autonomies (Győr: Universitas-Győr Nonprofit Kft.).
Radvan, M. (2013) Annual and Long-Term Budgeting through Local Taxes in the Czech Republic, In: Ruśkowski, E., Stankiewicz, J., Tyniewicki, M. & Zawadzka-Pąk, U. (eds.) Annual and Long Term Public Finances in Central and Eastern European Countries (Białystok: Temida 2).
Radvan, M. (2016) Taxes on Communal Waste in the Czech Republic, Poland and Slovakia, Lex Localis – Journal of Local Self-Government, 14(3), pp. 511-520.
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2017-08-01
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Kako citirati
Občine in obdavčitev igralništva na Češkem. (2017). Lex Localis - Journal of Local Self-Government, 15(3), 529-540. https://doi.org/10.4335/15.3.529-540(2017)
