Gambling developed in Europe in the Middle Ages, when people longed for fun and quick earnings. The purpose of the diploma thesis is to show the offer of games of chance in Slovenia, Austria and Italy and to determine whether the taxation of winnings from games of chance in selected countries is comparable. The aim is also to find out what proportion of the gambling tax goes to the budget-selected countries.
Qualitative methods used, namely a descriptive or descriptive method for the presentation and description of the topic of gambling. A method of user analysis in comparing countries with each other when taxing gambling winnings. We analyze the Slovenian, Austrian and Italian offer of games of chance and taxes paid by organizers and paid by players of games of chance. Based on various sources, literature in statistics, we found the results of the following findings:
As part of the analysis, it was found that it makes sense only to compare the taxation of gambling winnings between Slovenia and Italy. There is no correlation between Austria and other selected countries, as winnings from gambling in Austria are not taxed. We also found that Italy has the largest amount of gambling tax inflows in the budget, while Slovenia has the smallest.
The topic of the diploma thesis is topical due to today's popularity of gambling and the user's knowledge in the field of public finance. The diploma thesis shows the inflow of taxes in the budgets of selected countries and what is the taxation of gambling in selected countries.
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