BETTING TAX - REFLECTIONS ON THE TAX, TAXPAYER, TAX RATE AND IMPACT OF THE TAX ON THE RELATION BETWEEN STAKES AND WINNINGS
Journal Title: Annuals of the Administration and Law - Year 2014, Vol 1, Issue 0
Abstract
The rate of the gambling tax for betting is 12% and even though the player is not the de jure taxpayer he is the taxpayer de facto, and the role of a bookmaker is reduced to that of a tax collector. The reason for this being the transfer of the tax burden on the player by stake reduction, which - due to the bookmakers usage of tax burden compensating factors – is, in fact, not playing for him, that in turn reduces the possible winnings.<br/><br/>
Authors and Affiliations
Aleksander Słysz
Keywords
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BETTING TAX - REFLECTIONS ON THE TAX, TAXPAYER, TAX RATE AND IMPACT OF THE TAX ON THE RELATION BETWEEN STAKES AND WINNINGS
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