Tax and duties on lotteries and gambling Cover Image

Налог и пошлина на лотереи и азартные игры
Tax and duties on lotteries and gambling

Author(s): Aleksandrs Linovickis
Subject(s): Law, Constitution, Jurisprudence, Civil Law, Law on Economics, Fiscal Politics / Budgeting
Published by: Baltijas Starptautiskā akadēmija
Keywords: gambling; taxes; duties; lotteries; tax policy;

Summary/Abstract: The article highlights current civil law problems of gambling and lotteries regulating in the Republic of Latvia. The article consideres the concept of "gambling" in the doctrine of law, the legal definition of "gambling", "winnings" and "lotteries" in the normative acts of the Republic of Latvia.Characteristics of the gambling and lotteries regulation in European Union and Latvian Republic are looked into. Implementation of the tax policy on gambling and lotteries in the Republic of Latvia, object of tax, tax rates and state fees, calculation of the tax on gambling, proceeds from duty and tax are covered.

  • Issue Year: 49/2018
  • Issue No: 2
  • Page Range: 25-34
  • Page Count: 10
  • Language: Russian