Daň z hazardních her a její vliv na rozpočty obcí

The diploma thesis deals with the analysis of the effect of the amendment to Act No. 187/2016 Coll., on gambling tax, on the municipal budgets of individual municipalities in the Ústí and Labem Region for the years 2023 and 2024. The amendment of the legislation brought a new system of redistribution of income from gambling tax, which will significantly affect the financial situation of municipalities. New revenues from this tax are simulated using several models created and compared to actual revenues for 2023. Although the analysis shows that non-gambling municipalities will receive 67 % more in their budgets than last year, which amounts to only a few thousand CZK, while gambling municipalities will lose tens to hundreds of millions a year. However, overall gambling tax revenue will decrease for most municipalities for the year 2024. This is due to the redistribution of the partial tax from internet games, which now falls entirely into the state budget. A partial goal of the work is also to find out if the strength of dependence between the revenues of the municipalities from the tax on technical games and the technical games located on the territory of the given municipality has changed. Correlation analysis shows that the change in the law did indeed reduce addiction