ZNACZENIE DOCHODÓW ZWIĄZANYCH
Z HAZARDEM DLA BUDŻETU PAŃSTWA –
NA PRZYKŁADZIE REPUBLIKI ŁOTEWSKIEJ
THE IMPORTANCE OF GAMBLING-RELATED INCOME FOR THE STATE BUDGET –
ON THE EXAMPLE OF THE REPUBLIC OF LATVIA
Author(s): Bartłomiej SuchodolskiSubject(s): National Economy, Fiscal Politics / Budgeting
Published by: Wydawnictwo Uniwersytetu Warmińsko-Mazurskiego w Olsztynie
Keywords: Latvia; Republic of Latvia; gambling; state budget; taxes; state budget revenues;
Summary/Abstract: Latvia is a country with a developed gambling industry. There are about 300 placesthat allow you to legally gamble. Gambling games may only be organized in casinos, gamearcades, bingo halls and betting machines or bookmaker websites that have obtained anappropriate license authorizing them to conduct gambling games. Obtaining such a licenserequires payment of a fee. The license must also be renewed annually. Its issuance and renewal,depending on the type of gambling activity, may cost up to EUR 400,000. Running a gamblingbusiness is also taxed in both amounts and percentages. The aim of the article was to analyzeLatvian regulations on gambling and its taxation, as well as the importance of gambling-relatedincome for the budget of the Republic of Latvia.
Journal: Przegląd Wschodnioeuropejski
- Issue Year: XVI/2025
- Issue No: 1
- Page Range: 97-109
- Page Count: 13
- Language: Polish
