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https://www.um.edu.mt/library/oar/handle/123456789/17418
Title: | A comparative analysis of gaming taxation across Europe |
Authors: | Krauer, Talisa |
Keywords: | Gambling -- Law and legislation -- European Union countries Taxation -- Law and legislation -- European Union countries Value-added tax -- Law and legislation -- European Union countries |
Issue Date: | 2016 |
Abstract: | Gaming has been a source of human entertainment since time immemorial. Throughout the ages, it has been mercilessly subjected to moral, legal, and fiscal scrutiny. More recently, gaming has been central to discussions at both a domestic and EU level, particularly due to the cross-border element inherent to remote gaming transactions. Furthermore, this study shows that the land-based gaming industry has not been dwindling, despite the popularity of online gaming, and thus the tax system in place must reflect the requirements of both sectors. Malta has been dubbed an iGaming hub due to the favourable legal and regulatory framework it offers in comparison with other EU countries. In the midst of it all, is a tax framework that could make or break Malta’s retention of this status. This thesis examines whether the tax system currently in place in Malta is truly fair, efficient, and dynamic enough to keep up with the ever-changing legal and technical framework surrounding the gaming industry. Three key issues as identified and discussed by way of a comparative analysis are namely that there is a severe disparity in opinions regarding the appropriate taxable base of gaming transactions, that there is no clarity on the proper point of taxation, and that there should ideally be no disconnection between the tax rates applied on transactions occurring within the same territory, irrespective of whether they are land-based or online gaming transactions. This study shows that the current legal and fiscal framework in place is not modern or dynamic enough to keep up with the shifting sands in the gaming industry, and that changes are undoubtedly necessary and imminent. |
Description: | LL.D. |
URI: | https://www.um.edu.mt/library/oar//handle/123456789/17418 |
Appears in Collections: | Dissertations - FacLaw - 2016 Dissertations - FacLawPub - 2016 |
Files in This Item:
File | Description | Size | Format | |
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16LLD091.pdf Restricted Access | 2.09 MB | Adobe PDF | View/Open Request a copy |
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