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https://www.um.edu.mt/library/oar/handle/123456789/7448
Title: | Online gaming regulations across selected European countries : a comparative study |
Authors: | Gili, Marvic |
Keywords: | Internet gambling -- Law and legislation -- Malta Taxation -- Malta Gambling industry -- Malta |
Issue Date: | 2013 |
Abstract: | Purpose: This study seeks to evaluate the main aspects taken into consideration by online gaming companies seeking to establish operations in Europe including the importance of taxation in their decision making. This is achieved by analysing some of the most relevant areas considered by online gaming operators such as direct and indirect taxation related to the gaming industry, the presence of regulatory boards, online gaming regulations, as well as gaming licences. Design: The objective of this study was achieved through the use of questionnaires sent electronically and semi-structured personal interviews. Primary data was obtained from online gaming operators or representatives thereof, as well as local practitioners consisting of lawyers, consultants and accountants. Findings: The findings concluded that the primary factors deemed as most attractive by online gaming operators prior to establishing themselves in Malta consist of; Malta's EU membership, the Maltese tax jurisdiction and gaming tax. Furthermore, as it will be discussed later on in this study, other factors such as political stability and gaming regulations also played an important role. Conclusion: This study concluded that despite the fact that some factors were given more importance than others, when deciding to set up business in Malta, online gaming operators considered the attractiveness of the package as a whole, taking a more holistic view of the country. Value: This study is of use to authorities, practitioners and operators involved in the Maltese online gaming industry. It highlights what factors, companies deem as important in their decision making process, as well as what aspects can be improved upon within our system to retain its competitiveness and attractiveness. |
Description: | B.ACCTY.(HONS) |
URI: | https://www.um.edu.mt/library/oar//handle/123456789/7448 |
Appears in Collections: | Dissertations - FacEma - 2013 Dissertations - FacEMAAcc - 2013 |
Files in This Item:
File | Description | Size | Format | |
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13BACC041.pdf Restricted Access | 2.78 MB | Adobe PDF | View/Open Request a copy |
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