REPOZYTORIUM UNIWERSYTETU
W BIAŁYMSTOKU
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  1. Repozytorium Uniwersytetu w Białymstoku
  2. Konferencje naukowe i edukacyjne
  3. 2017
  4. XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest" 21-22 September 2017

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    • Proszę używać tego identyfikatora do cytowań lub wstaw link do tej pozycji: http://hdl.handle.net/11320/6940
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    Pole DCWartośćJęzyk
    dc.contributor.authorBoháč, Radim-
    dc.date.accessioned2018-09-26T07:36:36Z-
    dc.date.available2018-09-26T07:36:36Z-
    dc.date.issued2018-
    dc.identifier.citationOptimization 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. 281-289pl
    dc.identifier.isbn978–83–65696–08–3-
    dc.identifier.urihttp://hdl.handle.net/11320/6940-
    dc.description.abstractThis 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.pl
    dc.description.sponsorshipThis 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.pl
    dc.language.isoenpl
    dc.publisherTemida 2pl
    dc.subjectGamblingpl
    dc.subjectrevenuespl
    dc.subjectexpenditurespl
    dc.subjectpublic budgetspl
    dc.titleRevenues and Expenditures of Public Budgets in the Czech Republic Related to Gamblingpl
    dc.typeBook chapterpl
    dc.identifier.doi10.15290/oolscprepi.2018.20-
    dc.description.Emailbohac@prf.cuni.czpl
    dc.description.BiographicalnoteAssociate 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.pl
    dc.description.AffiliationCharles Universitypl
    dc.description.referencesBoháč, R., Krasulová, H.: Zákon o dani z hazardních her: komentář (Gambling Tax Act: commentary), Praha: Wolters Kluwer, 2017.pl
    dc.description.referencesDůvodová zpráva k zákonu o dani z hazardních her (Explanatory report to Gambling Tax Act), Praha: Poslanecká sněmovna Parlamentu (Chamber of Deputies of Parliament), 2016. www.psp.cz.pl
    dc.description.referencesKramář, K., Hušák, A.: Herní právo (Gambling Law), Pilsner: Čeněk, 2006.pl
    dc.description.referencesMravčík, V. et al.: Výroční zpráva o hazardním hraní v České republice v roce 2016 (Annual Report on Gambling in the Czech Republic in 2016), Praha: Úřad vlády České Republiky, 2017.pl
    dc.description.referencesPelc, V.: Daň z hazardních her s komentářem (Gambling Tax Act: Comments), Olomouc: Anag, 2016.pl
    dc.description.referencesSchwarz, J. et al.: Regulace hazardu v ČR – východiska, podoba a dopady změn v legislativě (Regulation of Gambling in the Czech Republic – the Basis, the Form and Impact of Changes in Legislation), Praha: CETA, 2015.pl
    dc.description.referencesVacek, J.: Identifikace a řešení rizik spojených s hraním hazardních her: příručka pro obce a jejich zastupitele (Identifying and addressing the risks associated with gambling: a guide for municipalities and their representatives), Prague: Úřad vlády České Republiky, 2014.pl
    dc.description.referencesWinkler, P. et al.: Problémové hráčství: Společenské náklady na hazardní hraní v České republice (Problem Gambling: The Social Costs of Gambling in the Czech Republic), Praha: Psychiatrické centrum Praha, 2014.pl
    dc.description.referencesCZ: Act no. 186/2016, on Gambling, as amended.pl
    dc.description.referencesCZ: Act no. 187/2016, on Gambling Tax, as amended.pl
    dc.description.referencesCZ: Act no. 188/2016, which amends certain laws in connection with the adoption of the Gambling Act and the Gambling Tax Act.pl
    dc.description.firstpage281pl
    dc.description.lastpage289pl
    dc.identifier.citation2Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Public Interest (Conference Proceedings), ed. Ewa Lotko, Urszula K. Zawadzka-Pąk, Michal Radvanpl
    dc.conferenceXVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest", Vilnius 21-22 September 2017pl
    dc.identifier.orcid0000-0003-4496-4699-
    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

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