Налог и пошлина на лотереи и азартные игры
Tax and duties on lotteries and gambling

Summary/Abstract: The article highlights current civil law problems of gambling and lotteries regulating in the Republic of Latvia. The article consideres the concept of "gambling" in the doctrine of law, the legal definition of "gambling", "winnings" and "lotteries" in the normative acts of the Republic of Latvia.Characteristics of the gambling and lotteries regulation in European Union and Latvian Republic are looked into. Implementation of the tax policy on gambling and lotteries in the Republic of Latvia, object of tax, tax rates and state fees, calculation of the tax on gambling, proceeds from duty and tax are covered.

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