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Government's intrinsic role in sustaining a viable gambling industry, and its significant revenue stake in industry profitability, can make the public effectively shareholders in the industry. An important social cost of gambling is the potential for corruption of democratic processes through close industry and government links. Government can increase gambling revenues by expanding the tax base, rather than by raising tax rates. Gambling tax rates have fallen in recent decades, while revenues have increased dramatically. This paper analyses the forces encouraging governments to give excessive priority to protecting gambling revenues. It finds gambling taxation is regressive, and increasingly so as access widens, 'Children, madmen and fools' are significant to the market. The transition to a goods and services tax, along with the recent inquiry by the Productivity Commission into gambling, provides an opportunity for gambling policy to be made in a coherent social and economic framework, rather than as ad hoc and short-term solutions to State governments' revenue problems. Such an outcome rests on the Commonwealth government playing a leadership role.

Government's intrinsic role in sustaining a viable gambling industry, and its significant revenue stake in industry profitability, can make the public effectively shareholders in the industry. An important social cost of gambling is the potential for corruption of democratic processes through close industry and government links. Government can increase gambling revenues by expanding the tax base, rather than by raising tax rates. Gambling tax rates have fallen in recent decades, while revenues have increased dramatically. This paper analyses the forces encouraging governments to give excessive priority to protecting gambling revenues. It finds gambling taxation is regressive, and increasingly so as access widens, 'Children, madmen and fools' are significant to the market. The transition to a goods and services tax, along with the recent inquiry by the Productivity Commission into gambling, provides an opportunity for gambling policy to be made in a coherent social and economic framework, rather than as ad hoc and short-term solutions to State governments' revenue problems. Such an outcome rests on the Commonwealth government playing a leadership role.

Government's intrinsic role in sustaining a viable gambling industry, and its significant revenue stake in industry profitability, can make the public effectively shareholders in the industry. An important social cost of gambling is the potential for corruption of democratic processes through close industry and government links. Government can increase gambling revenues by expanding the tax base, rather than by raising tax rates. Gambling tax rates have fallen in recent decades, while revenues have increased dramatically. This paper analyses the forces encouraging governments to give excessive priority to protecting gambling revenues. It finds gambling taxation is regressive, and increasingly so as access widens. 'Children, madmen and fools' are significant to the market. The transition to a goods and services tax, along with the recent inquiry by the Productivity Commission into gambling, provides an opportunity for gambling policy to be made in a coherent social and economic framework, rather than as ad hoc and short‐term solutions to State governments' revenue problems. Such an outcome rests on the Commonwealth government playing a leadership role.

Presents the case against state-sponsored gambling on moral and other grounds; US. Encouragement of undesirable attitudes and character traits, social benefits and burdens, regressivity, and commercialization of play.

Autora izvēlēta darba tēma ir "Azartspēļu bizness Latvijā". Pēdējo gadu laikā Latvijā tiek daudz diskutēts un lemts gan sabiedriskā, gan valstiskā līmenī par azartspēļu biznesa attīstības scenārijiem vai ierobežošanu. Daba mērķis ir analizēt nozarē strādājošo uzņēmumus attīstības tendences, kā arī aplūkot vairākas problēmas, ar kurām nākas saskarties valstij īstenojot izložu un azartspēļu politiku Pamatojoties uz darba mērķi tiek izvirzīti sekojoši uzdevumi: 1.Izpētīt azartspēļu regulējošo likumdošanu, galvenos uzraudzības modeļus un to kopīgās un atšķirīgās iezīmes Latvijā un Eiropas Savienībā; 2.Vietējo pašvaldību un sabiedrības loma un iespējas ietekmēt azartspēļu organizēšanu; 3.Analizēt pēdējo gadu valsts politiku azartspēļu biznesa jomā. 4.Izpētīt nodokļu politikas realizāciju un azartspēļu nodokļa vietu kopējos budžeta ieņēmumos no nodokļiem. 5.Apskatīt nozarē strādājošo uzņēmumu tirgus daļas un finanšu rādītāju dinamiku. Darbs sastāv no ievada, secinājumiem un pielikumiem, kā arī no trijām nodaļām, kurās tiek apskatīti darbā izvirzītie uzdevumi. Analizējot azartspēļu biznesu Latvijā un tā regulējumu autors ir secinājis, ka šajā nozarē ir bijušas daudzas reformas un uzlabojumi, kas stimulējuši uzņēmumu vides sakārtošanu, uzraudzības un kontroles sakārtošanu, kā arī valsts nodokļu un nodevu iekasēšanu. Maģistra darbā ekonomiskās informācijas apstrādē tiek izmantotas statistikas metodes un paņēmieni. Pētījuma periods ir 2003-2006. gads. Darba kopējais apjoms ir 82lpp. tajās iekļautas 14 tabulas, 7 attēli un 56 literatūras avoti. ; The theme of the work is "Gambling business in Latvia". In last few years in Latvia there are lot pf discussions and decisions in social and political level about scenario of gambling business development or its limit. The author`s aims of master work is to study and analyse several problems which are related to politics of gambling business in Latvia and there are also analysis of companies working in this business. On the basis of the aims there are set following objectives: 1.to explore the laws of the gambling, the main control models and the equals and the differences in Latvia and European Union; 2.the role of local authorities and society and the possibities to influence the organization of gambling; 3.to analyse the state politics in gambling business in last few years; 4.to explore realization of takes politics and the place of gambling taxes in budget of tax revenues; 5.to look at market shares of gambling business and dynamics of financial indicators. The work consists of introduction, conclusion and additions, there are three chapters in which are studied the objectives of the work. Analysing gambling business in Latvia and its regulations, the author has come to conclusion that in this area has been many reforms and improvements which have stimulated the environmental arrangement of companies, adjustment of monitoring and control and the charges and tax collection. To look at processing of economical information in the master work there are used statistical methods and techniques. The period of research is last three years (2003-2006). The work consist of 82pages which include14 tables, 7 pictures and 56 literature sources.

в статье рассмотрены проблемы современного игорного бизнеса в Российской Федерации ; политико-правовые ; гражданские и экономические аспекты процесса формирования государственной политики в сфере регулирования деятельности. Анализируются Федеральный Закон ; регулирующий деятельность игорного бизнеса. Разработаны предложения по развитию игорного бизнеса в Российской Федерации с целью увеличения доходов в бюджеты регионов ; увеличения привлекательности российских курортов ; увеличения количества рабочих мест ; искоренения безработицы. ; the article deals with the problems of modern gambling business in the Russian Federation ; political and legal ; civil and economic aspects of state politics development in the field of activities regulation. The Federal Law regulating the activity of gambling business has been analyzed. The author has offered some developments of gambling business in the Russian Federation in order to increase the revenues to the budgets of the regions ; to increase the attractiveness of the Russian resorts ; to create more job opportunities and to eradicate unemployment.

Hazard is often is considered to be socially undesirable phenomena. Municipalities are the most important regulators of this business. Generally, municipalities have two possibilities how to reduce the negative effects of the gambling business run at their territories: they can prohibit the gambling at all or they can heavily tax the gambling business to minimize all the negative impacts of the hazard. The main goal of this article is to confirm or refute the hypothesis that the new regulation protects the interests of Czech municipalities in the area of hazard. It is obvious that gambling tax is an effective tool (not only) for local self-government and it is a new local tax in the Czech Republic as it fulfills all the conditions I have defined for a local tax.

Gambling is emerging as a major industry around the world at a time when many of the more traditional economic pursuits are becoming less productive, but while the burgeoning gambling industry is certainly profitable and provides good investment opportunities and economic benefits for business and communities alike, it is timely that we look more closely at the overall benefits and costs of this phenomenon in modern society. In this book about the modern gambling business, a motif of the Colorado River and the Boulder/Hoover Dam is explored in the opening section, likening the benefits and ris