Publication details
JAK SE DANÍ ŠTĚSTÍ (DAŇOVÁ ÚPRAVA OBLASTI LOTERIÍ, HER A SÁZEK)
| Title in English | THE TAX OF LUCK |
|---|---|
| Authors | |
| Year of publication | 2008 |
| Type | Article in Proceedings |
| Conference | Dny práva 2008 Days of Law |
| MU Faculty or unit | |
| Citation | |
| Web | http://www.law.muni.cz/edicni/dp08/files/pdf/financ/salinkova.pdf |
| Field | Law sciences |
| Keywords | winning tax income tax |
| Description | The main aim of the article is to look into a problem of winning tax. Not every winning is object of taxation; it depends on in what principle, in what gambling or betting were the winnings realized. The article discusses not only approach to taxation, it divides winnings according to taxation options, it enumerates acts regulating this dilemma or covering it, and it also outlines the prospective progress in this sphere. |