1. Revenues and expenditures of public budgets in the Czech Republic related to gambling
21st September 2017
doc. JUDr. Radim Boháč, Ph.D.
Department of Financial Law and Financial Science

2. Syllabus of presentation
Gambling market
Gambling
Gambling reform in the Czech Republic
Main aims of gambling reform
Gambling revenues of public budgets
Expenditures associated with gambling

3. 1. Gambling market

4. 2. Gambling strictly regulated area gambling types
public interest to govern gambling
negative social impacts (gamblers, drugs, criminality, personal bankruptcy…)
gambling types
a lottery
an odds bet
a totalizator game
bingo
a technical game
a live game
a raffle
a small size tournament

5. 3. Gambling reform in the Czech Rep.
2 phase of the reform
(only) raising rates of lottery and other similar games levy
new gambling legislation
Gambling Act
measures to prevent problem gambling such as mandatory registration of players, operator's obligation to offer a self-limiting measure to the player, etc.
limitation of game room types (not pubs, gas station…)
Gambling Tax Act
Act amending certain acts in connection with the adoption of Gambling Act and Gambling Tax Act

6. 4. Main aims of gambling reform
protecting gambling participants (players, bettors), prevention and elimination of socially pathological phenomena associated with the operation of gambling
increasing tax revenues from gambling
effective collecting tax revenues,
opening the Czech gambling market to operators from the EU countries and
regulation of operating online gambling

7. 5. Gambling revenues of public budgets
special tax
– lottery and other similar games levy
tax base: bet-win
tax rate:
– 20 %, about 25 % technical games
2016 – 23 %, about 35 % technical games
from 2017 – gambling tax
tax rate - 23 %, 35 % technical games
corporate income tax
administrative charges

8. Revenues of gambling tax 2013-2016
At the end of 2016, a total of 57,452 individual facilities for the operation of technical games were authorized in the Czech Republic

9. 6. Gambling expenditures
programs of Government Council for Drug Policy Coordination
grants on prevention and treatment of problem gambling
2013 – 2015: CZK 3-5 million per year
2016: CZK 24.5 million
social costs for gambling
CZK billion per year (Psychiatric Center in Prague)
CZK billion per year (Center for Economic and Market Analysis) or CZK billion per year (Kaisner)

10. 7. Conclusion 2 contradictory main aims 2016 2017
protecting gambling participants (players, bettors), prevention and elimination of socially pathological phenomena associated with the operation of gambling
increasing tax revenues from gambling
2016
only increasing of tax revenues
2017 ?

11. e-mail: bohac@prf.cuni.cz
web: tel.:
21st September 2017
doc. JUDr. Radim Boháč, Ph.D.
Department of Financial Law and Financial Science