Davek na igre na srečo v Španiji in Sloveniji

primerjalna analiza

Iris Komel (Author), Lidija Hauptman (Mentor)

Abstract

V diplomskem projektu najdemo primerjalno analizo davka na igre na srečo v Španiji in Sloveniji. Za izbiro teme smo se odločili na podlagi dejstva, da živimo v okolju, kjer najdemo veliko število igralnih salonov, in prav to je vplivalo na odločitev o raziskovanju področja. Igre na srečo so igre, pri katerih lahko sodeluje katera koli oseba, starejša od 18 let, tako imenovana polnoletna oseba po evropskem standardu. Udeleženec pri igrah na srečo ima možnost zadeti dobitek, ki je odvisen predvsem od njegove sreče, seveda pa na to lahko vpliva tudi prvotno vložen znesek. Igre na srečo predstavljajo neke vrste razvedrilo, pri katerih je ob preseženi vrednosti, ki jo določa zakonodaja, potrebno plačati davek. V Sloveniji najdemo igre na srečo, ki so določene s strani Zakona o igrah na srečo. Ta ureja način pridobivanja dovoljenj za izvajanje iger, sistem prirejanja iger, način prirejanja iger v skladu z zakonskimi pravili. Zakon prav tako ureja in opravlja nadzor nad igrami na srečo tako v igralnih salonih kot tudi drugje, saj želijo z zakonom preprečiti kakršno koli goljufanje ali pranje denarja. V Španiji igre na srečo ureja Zakon o regulaciji iger na srečo 13/2011, z dne 27. maja (Rodrígez Zapatero, 2011), in velja za vseh 17 avtonomnih skupnosti, med katerimi so tudi Balearski in Kanarski otoki. Poleg Španije smo še posebej raziskali območje Balearskih otokov, kjer igre na srečo ureja Zakon o igrah na srečo in stavah na Balearskih otokih 8/2014, z dne 1. avgusta (Bauzá Díaz, 2014), ter območje Kanarskih otokov, kjer igre na srečo ureja Zakon o igrah na srečo in stavah na Kanarskih otokih 11/2015, z dne 29. decembra (Clavijo Batlle, 2016). V glavnem španskem zakonu, ki velja za vse avtonomne skupnosti, lahko zasledimo, da ima natančno opredeljene igre na srečo ter prav tako davčne stopnje za vsako izmed njih. V zakonu najdemo tudi, na kakšen način urejajo nadzor nad igrami in seveda kako želijo preprečiti kakršno koli goljufanje ali pranje denarja. V Španiji in Sloveniji je obdavčitev dobitkov od iger na srečo različna, prav tako najdemo razlike pri obdavčitvi drugih iger na srečo.

Keywords

igre na srečo;zakonodaja;davek;davčna stopnja;primerjalna analiza;Slovenija;Španija;

Data

Language:	Slovenian
Year of publishing:	2018
Typology:	2.11 - Undergraduate Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[I. Komel]
UDC:	336.22:794.9(497.4:460)
COBISS:	13183516
Views:	643
Downloads:	87
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Tax on gambling in Spain and Slovenia
Secondary abstract:	In the thesis project we find a comparative analysis of the tax on gambling in Spain and Slovenia. We decided to describe it on the basic of the fact that we live in an environment where we find a large number of gaming salons this affected the decision to research and write this diploma project. Gambling games are games in which can participate any person over the age of 18 years, the so-called adult person according to the European standard. The participant with the gambling has the opportunity to hit a win, which depends on its lucky; of course, this can also be affected by the initial invested amount. Gambling is a kind of entertainment that often requires paying taxes when the value exceeds the amount determined by the legislation. In Slovenia we find games of chance defined by the law on games of chance, which regulates the way of obtaining licenses for the implementation of games, the game management system, the manner of organizing games in accordance with the legal rules. The law also regulates and supervises gambling in gambling saloons and other gaming establishments, since they want to prevent any fraud or money laundering by law. In Spain, gambling is regulated by Law 13/2011 on the regulation of gambling games, of 27 May (Rodrígez Zapatero, 2011), which applies to all 17 autonomous communities, including the Balearic and Canary Islands. In addition to Spain, we have explored them in particular in the Balearic Islands, where gambling law is governed by Law 8/2014, of August 1, on gambling and betting in the Balearic Islands (Bauzá Díaz, 2014) and in the Canary Islands governs gambling Act 11/2015 of 29 December on gambling and betting in the Canary Islands (Clavia Batlle, 2016). In the main Spanish law, which applies to all autonomous communities, we can see that well-defined gambling has also tax rates for each of them. In the law we find also in what way the governing control of the games and of course how to try to prevent any kind of cheating or money laundering. In Spain and Slovenia there is a different taxation of gambling winnings, and we also found differences in the taxation of other gambling.
Secondary keywords:	Balearic Islands;tax on gambling;tax rate;Canary Islands;Slovenia;Spain.;
URN:	URN:SI:UM:
Type (COBISS):	Diploma project paper
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	III, 43 str.
ID:	10951833