Legitymizacja podatku od gier – kierunki poszukiwań teoretycznej koncepcji
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Słowa kluczowe

hazard
podatek od gier
teoria optymalnego opodatkowania
teoria podatku korekcyjnego
teorie ekonomii behawioralnej

Jak cytować

Duda-Hyz, M. (2020). Legitymizacja podatku od gier – kierunki poszukiwań teoretycznej koncepcji. Ruch Prawniczy, Ekonomiczny I Socjologiczny, 82(2), 151–165. https://doi.org/10.14746/rpeis.2020.82.2.11

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Abstrakt

Celem artykułu jest identyfikacja teorii ekonomicznych, w świetle których upatruje się uzasadnienia podatków od gier hazardowych przyjmujących postać selektywnych podatków obrotowych oraz konfrontacja założeń tych teorii ze specyfiką zjawiska, jakim jest hazard. W kolejnych częściach opracowania wskazano argumenty przemawiające za dodatkowym opodatkowaniem działalności polegającej na świadczeniu usług hazardowych, wynikające z teorii optymalnego opodatkowania, teorii korekcyjnego podatku ekologicznego oraz teorii ekonomii behawioralnej. Wskazano również główne kontrowersje i problemy aplikacyjne, jakie w kontekście specyfiki zjawiska hazardu i podatków od gier rodzą powyższe teorie.

https://doi.org/10.14746/rpeis.2020.82.2.11
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