PL EN


2015 | 16 | 1 | 23-37
Article title

Casino Taxation in a Normative and Economic Context: the Case of Poland

Title variants
Languages of publication
EN
Abstracts
EN
The aim of this article is twofold. First, it provides an overview of theoretical background of casino taxation. Second, it analyses the provisions of the Act regulating casino taxation in Poland and evaluates the consequences of the new Gambling Law in force since 2010. The first section of it discusses motives, outcomes and forms of casino taxation, taking into account inter alia the assumptions of optimal tax theory. It then deals with Polish regulations concerning the organisation of gambling in casinos and gambling tax design. The last section of the article analyses the scale of operation of Polish casinos, their revenues and the tax due on gambling activities.
Publisher
Year
Volume
16
Issue
1
Pages
23-37
Physical description
Dates
published
2015-03-01
online
2015-03-13
Contributors
  • University of Economics in Poznan
References
  • Anderson J. E. (2005), Casino Taxation in the United States, “National Tax Journal”, Volume 58, Issue 2, p. 303.
  • Anderson J.E. (2013), The Economics of Casino Taxation,[in:] L. Vaughan Williams, D.S. Siegel (ed.), The Oxford Handbook of the Economics of Gambling, Oxford University Press, Oxford.
  • Boadway R.W. (2012), From Optimal Tax Theory to Tax Policy: Retrospective and Prospective Views, Massachusetts Institute of Technology Press, Cambridge.
  • Clotfelter C.T. (2005), Gambling Taxes [in:] S. Cnossen (ed.), Theory and Practice of Excise Taxation, Oxford University Press, Oxford.
  • Cnossen S. (2005), Economics and Politics of Excise Taxation, “Tax Notes International”, Volume 38, Issue 7, p. 594.
  • ECA’s European Casino Industry Report (2013), European Casio Association, Brussels.
  • Emshoff J. (2008), Gambling and Offending: An Examination of the Literature, Georgia State University, Atlanta.
  • Forrest D. (2008), Gambling Policy in the European Union: Too Many Losers?, “FinanzArchiv”, Volume 64, Issue 4, p. 540.
  • Informacja o realizacji ustawy o grach i zakładach wzajemnych w 2006 roku (2007), Ministerstwo Finansów, Warszawa.
  • Informacja o realizacji ustawy o grach i zakładach wzajemnych w 2007 roku (2008), Ministerstwo Finansów, Warszawa.
  • Informacja o realizacji ustawy o grach i zakładach wzajemnych w 2008 roku (2009), Ministerstwo Finansów, Warszawa.
  • Informacja o realizacji ustawy o grach i zakładach wzajemnych w 2009 roku (2010), Ministerstwo Finansów, Warszawa.
  • Informacja o realizacji ustawy o grach hazardowych w 2010 roku (2011), Ministerstwo Finansów, Warszawa.
  • Informacja o realizacji ustawy o grach hazardowych w 2011 roku (2012), Ministerstwo Finansów, Warszawa.
  • Informacja o realizacji ustawy o grach hazardowych w 2012 roku (2013), Ministerstwo Finansów, Warszawa.
  • Mallach A. (2010), Economic and Social Impact of Introducing Casino Gambling: a Review and Assessment of the Literature, Federal Reserve Bank of Philadelphia, Philadelphia.
  • MCP-1050: Casinos - A Global Strategic Business Report, Global Industry Analysts, Press Release [online], http://www.strategyr.com/gia_new/strategyr_new/pressMCP-1050.asp, dostęp: 20 lipca 2014.
  • Philander K.S. (2012), The Impact of Casino Tax Policy on Short-Run Gaming Development, University of Nevada, Las Vegas.
  • Philander K.S. (2013), A Normative Analysis of Gambling Tax Policy, “UNLV Gaming Research & Review Journal”, Volume 17, Issue 2, p. 17.
  • Ramsey F.P. (1927), A contribution to the theory of taxation, „The Economic Journal”, Vol. 37, Issue 145, p. 47.
  • Stiglitz J.E. (2000), Economics of the Public Sector, W.W. Norton & Company, New York.
  • Ustawa z dnia 19 listopada 2009 r. o grach hazardowych, Dz. U. z 2009 r. Nr 201, poz. 1540, z późn. zm.
  • Wolne lokalizacje na prowadzenie kasyn gry/województwa i miasta [online] http:// www.finanse.mf.gov.pl, dostęp: 21 czerwca 2014.
  • Zee H.H. (2002), Theory of Optimal Commodity Taxation [in:] P. Shome (ed.), Tax Policy Handbook, International Monetary Fund, Washington.
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.doi-10_1515_eam-2015-0002
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.