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http://hdl.handle.net/11320/6940| Tytuł: | Revenues and Expenditures of Public Budgets in the Czech Republic Related to Gambling |
| Autorzy: | Boháč, Radim |
| Słowa kluczowe: | Gambling revenues expenditures public budgets |
| Data wydania: | 2018 |
| Data dodania: | 26-wrz-2018 |
| Wydawca: | Temida 2 |
| Źródło: | Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Public Interest (Conference Proceedings), ed. Ewa Lotko, Urszula K. Zawadzka-Pąk, Michal Radvan, Bialystok-Vilnius 2018, s. 281-289 |
| Konferencja: | XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest", Vilnius 21-22 September 2017 |
| Abstrakt: | This contribution deals with revenues and expenditures of public budgets related to gambling in the Czech Republic. The main aim of this article is to evaluate revenues and expenditures of public budgets related to gambling and to confirm the hypothesis that these revenues are higher than these expenditures. In the paper are used methods of description, synthesis, and analysis. Revenues of public budgets from gambling are many times higher than the direct government expenditures associated with gambling. The hypothesis that these revenues are higher than these expenditures was confirmed. It is possible to reduce government revenues from gambling tax and, on the contrary, increase gambling-related expenditures. |
| Afiliacja: | Charles University |
| Nota biograficzna: | Associate Professor of Financial Law and Financial Science, Department of Financial Law and Financial Science, Faculty of Law, Charles University, Czech Republic. The Author specializes in tax law and budgetary law. He is the author or co-author of 3 books and more than 20 reviewed articles in prestigious journals. He is a member of Information and Organization Centre for the Research on the Public Finances and Tax Law in the Countries of Central and Eastern Europe. Orcid.org/0000-0003-4496-4699. |
| E-mail: | bohac@prf.cuni.cz |
| Sponsorzy: | This paper has been elaborated within the programme “PROGRES Q02 – Publicization of Law in the European and International Context” which is realized in 2018 at the Faculty of Law of the Charles University. |
| URI: | http://hdl.handle.net/11320/6940 |
| DOI: | 10.15290/oolscprepi.2018.20 |
| ISBN: | 978–83–65696–08–3 |
| metadata.dc.identifier.orcid: | 0000-0003-4496-4699 |
| Typ Dokumentu: | Book chapter |
| Występuje w kolekcji(ach): | Książki / Rozdziały (Temida2) XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest" 21-22 September 2017 |
Pliki w tej pozycji:
| Plik | Opis | Rozmiar | Format | |
|---|---|---|---|---|
| R_Bohac_Revenues_and_Expenditures_of_Public_Budgets.pdf | 327,63 kB | Adobe PDF | Otwórz |
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