LEGITYMIZACJA PODATKU OD GIER – KIERUNKI POSZUKIWAŃ TEORETYCZNEJ KONCEPCJI
THE LEGITIMATION OF GAMING TAX – DIRECTIONS IN THE SEARCH FOR THEORETICAL CONCEPTS

Summary/Abstract: The aim of the article is to identify economic theories which might be seen as justifying the existence of taxes on gambling as well as to confront the assumptions of these theories with the specific character of the gambling phenomenon. The subsequent sections of the article indicate the arguments in favour of additional taxation of gambling services resulting from the theory of optimal taxation, the theory of corrective tax, and the theories of behavioural economics. The article also presents the main controversies and application problems which arise from these theories in the context of the special character of gambling and gaming taxes.

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