Daňové aspekty hazardních her v digitálním věku

The thesis deals with the tax aspects of gambling in the digital age, emphasizing the development of the Czech market. The main objective of the thesis is to analyse the setting of tax policies in the field of gambling at the international level, including a comparison of tax regimes applied to traditional and online forms of gambling. Another objective is to provide a comprehensive overview of gambling taxation in the Czech Republic and describe the gambling market's development since 2017. To meet this objective, a thorough analysis of the evolution of the legislative framework is conducted, with particular attention paid to the reforms in 2012 and 2017, which fundamentally affected the market structure and the evolution of tax revenues. The empirical part relies on econometric analysis of univariate time series, using stochastic SARIMA models to predict partial gambling taxes. The analysis shows a significant shift of gamblers from brick-and-mortar establishments to the online environment, amplified by the covid-19 pandemic. It further confirms the effectiveness of the regulatory and tax measures introduced in the last decade. The findings confirm that the digital environment is fundamentally changing the nature of the gambling industry and placing new demands on government tax policy. The focus of the thesis is the gambling tax.