Dissertations / Theses on the topic 'Regulation of gambling'

There has been a continuous increase in the popularity of interactive gambling in South Africa due to the wide range of channels in which the public can now quickly and easily access gambling opportunities. Although there is uncertainty related to whether or not interactive gambling is considered to be legal in South Africa, the total value of income earned from interactive gambling by South African residents is conservatively estimated to be between R4 billion and R10 billion per year. Unfortunately, due to the fact that interactive gambling does not have national boundaries, it is difficult to determine the true worth of the industry. There appears to be no academic research which has examined whether income received from interactive gambling qualifies to be taxed in terms of the Income Tax Act 58 of 1962. This study will contribute to an academic understanding of the interactive gambling industry in South Africa and an understanding of the South African Revenue Service’s (SARS’s) policies and practices relating to the taxation of income earned from interactive gambling by resident South African individuals. The purpose of this study was to critically analyse whether income earned from interactive gambling by resident South African individuals should be taxed by SARS. This study also investigated which laws currently regulate the interactive gambling industry within South Africa and how the regulation and taxation of interactive gambling in South Africa compares to that of other developing and developed countries. This study also investigated the legality and estimated value of interactive gambling income earned in South Africa by resident South African individuals. This study concluded that income earned from interactive gambling should be subject to either normal income tax or to capital gains tax (CGT), depending on the intention of the taxpayer. This study noted that enforcing regular reporting from local licensed interactive gambling service providers would be the best method of effectively collecting tax that is owed by interactive gamblers on income generated from this form of gambling in South Africa. This study further concluded that the most appropriate regulatory model to be applied in South Africa would be a protectionist model. This model protects the residents of a country by having a regulated interactive gambling industry that is protected from outside intruders. A regulated industry will result in economic benefits such as taxation, investment and employment within South Africa. The difficulties associated with electronic-commerce could be overcome through regulation of the industry which would be beneficial to SARS. AFRIKAANS : Inter-aktiewe dobbel onder die Suid-Afrikaanse publiek is baie populêr en het ‘n voortgesette toename vanweë die beskikbaarheid en toeganklikheid wat deur tegnologie daargestel word. Alhoewel daar onsekerheid is aangaande of inter-aktiewe dobbel wettig is al dan nie, word die inkomste wat deur Suid Afrikaanse inwoners verdien word konserwatief geraam en beloop tussen R4 en R10 biljoen per jaar. Aangesien die toeganklikheid wat deur die internet gebied word nie net tot Suid-Afrika beperk is nie, maar wêreldwyd strek, is dit feitlik onmoonlik om die waarde van die industrie te bepaal. Daar is tot op hede geen akademiese navorsing gedoen om te bepaal of inkomste verdien uit inter-aktiewe dobbel belasbaar is ingevolge die Inkomstebelastingwet 58 van 1962. Hierdie studie sal bydra tot ‘n akademiese begrip van SARS se beleid en die toepassing daarvan op inkomste verdien uit inter-aktiewe dobbel deur Suid-Afrikaanse individue. Dus was die doel van hierdie navorsingstudie om te bepaal of inkomste verdien uit interaktiewe dobbel deur ‘n Suid Afrikaanse individu deur SARS belasbaar is of nie en die aspekte krities te analiseer. Hierdie studie ondersoek ook die wette wat huidiglik die belasbaarheid van inkomste uit inter-aktiewe dobbel in Suid Afrika reguleer asook hoe die regulasies vergelyk met die van ander ontwikkelende en onwikkelde lande. Verder word ondersoek ingestel om die wettigheid van inter-aktiewe dobbel en die waarde daarvan te bepaal. Die gevolgtrekking is dat inkomste verdien uit inter-aktiewe dobbel onderhewig moet wees aan of normale belasting of kapitaalwinsbelasting. Die navorsing en studie toon ook dat daar gelisensieerde inter-aktiewe dobbel diensverskaffers moet wees wat dan die invordering van die inkomste uit hierdie tipe dobbel kan beheer en dat inter-aktiewe dobbelaars wel die nodige belasting oorbetaal uit inkomste verdien in Suid-Afrika op hierdie manier. Ter afsluiting van die navorsing word daar ‘n model voorgestel wat toegepas moet word in Suid-Afrika, eerstens om die inwoners van die land te beskerm deur ‘n goed-gereguleerde inter-aktiewe dobbel stelsel daar te stel en tweedens moet daar ook die nodige beskerming verleen word teen buitelandse indringers. ‘n Goed gereguleerde model vir die industrie sal voordelig wees vir Suid Afrika deurdat die belasbaarheid van die inter-aktiewe dobbelinkomste ‘n inspuiting vir die ekonomie kan wees, sowel as werkskeppingvoordele bied. Wetstoepassing en regulering van die industrie sal ook voordelig wees vir SARS aangesien die probleme wat nou geassosieer word met elektroniese-handel voorkom en tot die minimum beperk kan word.<br>Dissertation (MCom)--University of Pretoria, 2010.<br>Taxation<br>unrestricted

Šiame darbe atskleidžiama azartinių lošimų santykių prigimtis, jų specifinis pobūdis ir poveikis visuomenei. Pagrindžiamas specialaus azartinių lošimų reglamentavimo poreikis, formuojami tokio reglamentavimo uždaviniai bei reikalavimai šių uždavinių įgyvendinimo būdams. Azartinių lošimų srityje nurodomi svarbiausi socialiniai pokyčiai, keliantys naujus reikalavimus nagrinėjamų santykių teisinam reglamentavimui. Remiantis Lietuvos Respublikos ir pasirinktų užsienio šalių (Austrijos, Belgijos, Didžiosios Britanijos, Lenkijos, Šveicarijos ir kitų šalių) norminių teisės aktų bei kitų šaltinių analize išskiriamos specialios azartinių lošimų reguliavimo priemonės. Vertinamas šių priemonių bei jų taikymo būdų atitikimas suformuluotiems reglamentavimo uždavinių įgyvendinimo reikalavimams (suformuluotam bendrajam idealumo kriterijui). Remiantis autoriaus gautomis išvadomis darbo pabaigoje pateikiamas abstraktus, aprašomojo pobūdžio idealus azartinių lošimų reglamentavimo modelis, kuriame siūlomos principinės nuostatos, orientacinės gairės azartinių lošimų reglamentavimo modeliui šiuolaikinėje demokratinėje valstybėje.<br>In this graduation work the nature of gambling, specific character of it and the influence of gambling to the society is being disclosed. Also, the special regulation of gambling is being justified and the main goals of such special regulation are being formed as well as the requirements to the implements of these goals. In the area of gambling games the main social changes that brings new chalenges for gambling regulation are being pointed. The law and special sources of gambling in Lithuania and other countries (Austria, Belgium, United Kingdom, Poland, Switzerland and others) is also being analyzed. Acording to the mentioned analysis, the special instrumentalities of gambling regulation are being parted. After that, the parted instrumentalities of gambling regulation are being considered to the formed general perfect gambling regulation criterion. Finally, according to the author's conclusions, an abstract, descriptive model of gambling perfect gambling regulation is being proposed. In this model principled attitudes, orientational guidlines of gambling regulation in modern democracy are being proposed.

Thesis deals with the gambling industry in the Czech Republic since 2012, when the major amendment of lottery act was introduced, which allowed municipalities to regulate or eventually completely prohibit gambling with generally binding ordinances. The complete ban, which began to be implemented within some municipalities, caused an emergence of the black market. This economically interesting phenomenon is in terms of the thesis resolved - its origin and forms of expression. Furthermore, the thesis deals with the emergence of new laws that will gradually apply from 2016 and 2017. It analyses the impact on companies operating in the sector, the state budget and municipal budgets. There is also research of background data and economic models that the Ministry of Finance results from and in contrast to the critical analysis of the social costs of gambling it is being considered whether prepared regulation in the form of substantial increases in taxes is adequate or not. As the solution method was chosen descriptive analysis of relevant materials, especially the outputs from the Ministry of Finance, specifically established institutions, municipalities and real companies operating in the sector, as well as explanatory reports from lawmakers proposing new laws. The executed analysis provides a critical look at some of the background bases of the regulator. It impeaches the calculation of the social costs of gambling, which are further imbedded into a broader context in order to revalue the severity of the problem. Also is examined the estimation of the additional revenue from gambling after the tax increase, shifting the point of profitability and the transition to the emergence of a black market. The main contribution of this thesis is the emphasis on the greatest possible objectivity in the analyzing and processing of a wide range of inputs, which are further critically evaluated. This thesis comprehensively summarizes the situation of the gambling industry, its present and future regulation considering its bases and possible impacts.

In January 2015, a zero gambling tolerance came into force in Jablonec nad Nisou, which prohibited casinos and playrooms. It is generally assumed that gambling increases criminality, but the effect in the Czech Republic has not been quantified yet. Based on the regression analysis of monthly data from 2013-2016 this work examines the hypothesis of the existence of a negative relationship between gambling regulation and crime by using the difference in differences method. The town of Semily was used as a control group. This hypothesis is confirmed based on the used model - the regulation of gambling in Jablonec nad Nisou is associated with the average monthly decrease of the total crime rate by 0.3622 crimes per 1000 inhabitants (16% decrease) and the average monthly decrease of the property crime rate by 0,3871 crimes per 1000 inhabitants (30% decrease).

<p>Financial speculation has increased dramatically over the last 30 years. This means that a practice that used to be viewed as immoral <i>gambling</i> has become legitimate financial <i>trade</i>. This book explores the<i> genealogy</i> of the coexisting<i> insider trading laws</i>. The insider regulation prohibits trade based on privileged information in order to create equal trading conditions, and in this way uphold confidence in the financial markets among the general public. However, this study shows that the existing view of the insider regulation is <i>misleading</i> and that the regulation is best understood as a <i>game rule</i> aiming to <i>stimulate</i> financial speculation. The protection interest is therefore not primarily the general public, but the financial system as such: the professional market actors sustaining the speculative activities and a growing financial sector. </p><p>The consequence of stimulating financial speculation is that today’s authorities are attempting to make the financial markets into a lotto-like game, rather than a market for long-term investment. To make the financial markets into liquid and volatile public “games” means that the <i>risks</i> involved in the financial speculation are created by the human hand and the economic system<i> itself</i> rather than being naturally given. This places <i>desire</i> rather than rational <i>needs</i> as the fundamental ground of the economy. The concluding question is; why are we making our economy into a game? </p>

Introduction : Si pour la plupart des individus les jeux de hasard et d'argent constituent un loisir et un plaisir, pour d'autres la pratique de ces jeux peut devenir problématique. Actuellement, plusieurs facteurs sont impliqués dans le développement et le maintien de la sévérité de jeu tels que les motivations à jouer, les distorsions cognitives, la régulation émotionnelle, l'anxiété et la dépression. La littérature souligne toutefois l'importance de distinguer les joueurs selon le type de jeux pratiqués (jeux de hasard et de stratégie et/ou jeux de hasard pur). L'objectif était d'étudier les liens entre ces différentes variables, en différenciant notamment les joueurs selon le type de jeux pratiqués. Méthode : Un total de 303 joueurs, dont 291 joueurs masculins (229 joueurs stratégiques et 62 joueurs mixtes jouant aux jeux de hasard et de stratégie et de hasard pur) a été recruté et évalué au niveau des caractéristiques sociodémographiques, des habitudes de jeu, des motivations à jouer, des distorsions cognitives, des stratégies de régulation émotionnelle et de la symptomatologie anxieuse et dépressive. À l'inclusion, tous les participants étaient majeurs, francophones et avaient une pratique de jeu régulière (au moins une fois par semaine). Résultats : Les résultats portent sur 291 participants masculins. La prévalence du jeu à risque et pathologique est respectivement de 17,5% et de 16,2% dans l'échantillon. Si les joueurs mixtes présentent des scores significativement plus élevés de motivation de coping, d'illusion de contrôle, d'anxiété et de dépression que les joueurs stratégiques, ces différences sont imputables à la plus grande sévérité de jeu des joueurs mixtes. En effet, aucune différence ne s'observe lorsque les joueurs stratégiques et mixtes sont comparés en fonction de l'intensité de jeu. Toutefois, dans l'échantillon global les motivations à jouer (coping, financière et amélioration), les distorsions cognitives (attentes liées au jeu, illusion de contrôle, contrôle prédictif et incapacité à arrêter de jouer) et les symptômes anxieux et dépressifs augmentent avec la sévérité de jeu. Un usage similaire de la suppression expressive et de la réévaluation cognitive (stratégies de régulation émotionnelle) apparait entre les joueurs sans problème de jeu, à risque et pathologiques (absence de différence significative entre les joueurs). Bien que la sévérité de jeu soit principalement et positivement liée aux motivations de coping et financière, à l'incapacité à arrêter de jouer ainsi qu'à la symptomatologie anxio-dépressive, la force de ces corrélations est plus élevée chez les joueurs mixtes. Par ailleurs, les motivations (coping et financière) sont fortement impliquées dans le développement des distorsions cognitives, qui à leur tour sont fortement impliquées dans le développement de la sévérité de jeu, et ce tant chez les joueurs stratégiques que mixtes. Cependant la symptomatologie anxio-dépressive semble jouer un plus grand rôle chez les joueurs mixtes puisqu'elle prédit chez ces derniers deux à trois fois plus que chez les joueurs stratégiques la sévérité de jeu, la motivation de coping ainsi que le sentiment d'incapacité à arrêter de jouer. Conclusion : Les résultats indiquent la présence d'une certaine vulnérabilité émotionnelle chez les joueurs mixtes, que les joueurs stratégiques ne semblent pas présenter. Le lien étroit entre la symptomatologie anxio-dépressive et la motivation de coping suggère que les joueurs mixtes ont pu développer une conduite problématique de jeu du fait de la présence d'affects négatifs et de la nécessité d'y échapper. Une évaluation systématique du type de jeux pratiqués, puis des motivations, des croyances et de l'état psychologique pourraient aider les professionnels de santé à identifier les éléments à travailler dans la prise en charge et ainsi d'adapter au mieux les interventions cliniques à chacun des patients<br>Introduction: If gambling is a leisure activity, controlled and perceived as a source of entertainment for the majority of gamblers, for some others this behavior can become problematic. Currently, gambling motives, cognitive distortions, emotion regulation and emotional disorders (anxiety and depression) are mostly involved in the development and maintenance of gambling severity. However, the literature emphasizes the importance of distinguishing gamblers according to the type of game played (skill game and/or games of luck). This cross-sectional study aimed to determine the nature of the links between these different variables and their implications in gambling severity, both in skill and non-exclusively skill gamblers. Method: A total of 303 gamblers (229 skill gamblers and 62 mixed gamblers who practice both skill games and games of luck) were recruited and assessed for sociodemographic characteristics and gambling habits data, for gambling severity, gambling motives, cognitive distortions, emotional regulation strategies and negative emotional states (anxiety and depression). All participants were at least 18 years-old, fluent speaking French, and had a regular gambling activity (i.e. once per weak). Due to the small sub-sample of women (n=12), only male gamblers results are summarized. Results: Only male results are presented (N=291). The prevalence of at-risk and pathological gambling was respectively 17.5% and 16.2% in this sample. Although mixed players have significantly higher coping motives, illusion of control, anxiety and depression scores than skill gamblers, these differences are due to the greater severity of mixed players and not to the type of game practiced. Indeed, no difference is observed when skill and mixed gamblers are compared according to the gambling severity. However, gambling motives (coping, financial and enhancement), cognitive distortions (gambling expectancies, illusion of control, predictive control and inability to stop gambling) and anxiety and depressive symptoms increase with gambling severity in the total sample. A similar use of expressive suppression and cognitive reappraisal (emotion regulation strategies) appears between gamblers whatever the gambling severity (no significant differences). Although the gambling severity is mainly and positively linked to coping and financial motives, inability to stop gambling, and anxio-depressive symptomatology, the strength of these correlations is higher among mixed gamblers. In addition, gambling motives (coping and financial) are strongly involved in the development of cognitive distortions, which in turn are strongly involved in the development of gambling severity, and that in both skill and mixed gamblers. However, anxio-depressive symptomatology seems to play a greater role in mixed gamblers since it explains two to three times more gambling severity, coping motivation and (feeling of) the inability to stop gambling than in skill gamblers. Conclusion: Results indicate that mixed gamblers presented an emotional vulnerability that skill gamblers do not seem to express. Anxiety and depression closely linked with coping motives have probably conducted mixed gamblers to develop problem gambling due to their negative emotional states and the need to escape them. The type of game played should be taken into consideration in clinical interventions, especially because gamblers seem to present different profiles according to whether they practice exclusively skill games or have a mixed game practice. A systematic assessment of the type of game practiced, then gambling motives, cognitive distortions and emotional states could help health professionals to identify the most suitable clinical interventions for each patients

This thesis deals with questions of funding sport from lottery incomes and other similar games. The aim of this study is to present a relation between gambling and sport in a complex way. The preliminary theoretic part explains terminology and principle of venture operations, including historical evolution. Furthermore, this thesis is focused on determination of positive and negative externalities of gambling towards sport. Practical part describes a crucial legal form of gambling in Czech Republic. Apart from that this thesis evaluates consequences caused of legal modifications in recent years. Following is the analysis of funding sport from incomes of loterries in selected EU countries. The final part deals with (de)regulation of betting sector in Europe.

Ce travail de thèse a comme ambition de mettre à jour les formes de régulations à l’œuvre dans la pratique contemporaine du poker, au moment même où cette activité ludique fait l’objet d’un profond renouvellement tant technique (à travers son développement sur Internet à partir du milieu des années 1990) que législatif (à travers la légalisation et l’ouverture à la concurrence de cette offre en ligne en 2010). En mobilisant les notions de liberté et de contrôle, nous cherchons à mettre à jour et à comparer la façon dont les joueurs, leurs représentants et les institutions participent à l’activité de régulation sociale au sein de contextes ludiques particuliers. Afin de répondre à cet objectif, nous avons analysé successivement trois situations ludiques commerciales : les parties clandestines de poker « en dur », les parties illégales de poker sur Internet et les parties légales de poker en ligne. Il s’agissait donc d’aborder une forme ludique traditionnelle à l’âge d’Internet. Les données ont été recueillies suivant une approche socio-anthropologique, inductive et qualitative. L’analyse dynamique entre les mécanismes de transgression et de régulation fait apparaître que les joueurs de poker (en tant qu’acteurs individuels ou collectifs) cherchent, au niveau microsocial, à jouer avec la règle et, au niveau méso-social, à jouer sur la règle. De plus, nous montrons que les formes de régulations (formelles, informelles, endogènes et exogènes) et leurs modes de cohabitation dépendent du contexte légal (offre légale ou illégale) et technique (jeu en ligne ou hors ligne) dans lequel l’activité ludique se déroule<br>The present dissertation offers an analysis of the various regulations at work in contemporary poker whilst it is currently undergoing profound transformations, both technical (expansion of internet playing since the 90’s) and legal (liberalization of the online gambling market in 2010). Through the notions of liberty and control, we endeavor to uncover and compare the different manners through which poker players, their representatives and institutions take part in the social regulation of a hobby related activity. We have identified and analyzed three different contexts of merchandised poker playing: underground “real-card” games; online and illegal games; and online and legal ones. Our principal aim is thus to investigate the evolution of a traditional form of hobby in the Internet era. Data has been gathered through a socio-anthropological approach, both inductive and qualitative. The results of the dynamic analysis of transgression and regulation mechanisms indicate that poker players (either individuals or groups) seek either to play with the rules – at a micro-social scale – or to play on the rules – at a macro-social scale. Moreover, our results show that the different forms of regulation (formal, informal, endogenous and exogenous) and their coexistence depend on both the legal (legal vs. illegal) and technical (online vs. offline) contexts of poker playing

First part of this thesis is focusing on history of internet gambling and its shift to the online environment. Other chapter is about psychological aspects which affects the approach to the gambling the most in many different environments with major focus on the online gambling and its characteristic differences. Main goal of this thesis is the evaluation of the present state of the regulation of internet gambling in some of the countries around the world and their comparison with the situation in Czech Republic. One of the outcomes is the summary of recommendations which should be taking into consideration while creating the new gaming act.

With the exception of horse racing, any form of gambling was criminalised in South Africa until the dawn of constitutional democracy in 1994. In the same year, the Lotteries and Gambling Board Act, 1993, came into force decriminalising, amongst others, casinos and gambling games within the Republic. This Act has since been repealed and gambling is governed by the National Gambling Act, 2004, as well as by provincial gambling laws. Interactive / online gambling is illegal pending authorisation by a national legislation. Such legislation, the National Gambling Amendment Act, 2008, seeking to regulate interactive gambling awaits proclamation of the date of its commencement by the President. The National Gambling Policy, 2016, dashes any hope of regulation of interactive gambling, however, as it seeks to embargo the introduction of (new) forms of gambling, including but not limited to interactive gambling. The scourge of problem gambling and the protection of traditional forms of gambling, that is, casinos, are the main reasons for advocating for the continued prohibition of interactive gambling. Problem gambling is not unique to interactive gambling, but affects all modes of gambling. South Africa is among countries with a high rate of problem gambling. It is feared that interactive gambling will exacerbate the scourge of problem gambling as gamblers with access to the internet will now have unlimited gambling opportunities around the clock. On the other hand, interactive gambling offers practical solutions to the implementation of harm minimisation strategies to deal with problem gambling such as limitations on gambling deposits, losses and time. Prohibition of interactive gambling is difficult to enforce and deprives the country of an opportunity to control, through licensing, this mode of gambling and possible benefit from taxation and licensing fees. It further exposes gamblers – who despite prohibition choose this mode of gambling – to unregulated and illegal gambling websites. This thesis attempts to provide safeguards for regulation of interactive gambling and to embrace the benefits of the technological development that makes interactive gambling a reality. The United Kingdom (UK) is a prime example of a country that has successfully legalised and licensed interactive gambling in its jurisdiction.<br>Criminal and Procedural Law<br>LL. D.

碩士<br>稻江科技暨管理學院<br>休閒遊憩管理學系碩士在職專班<br>107<br>The wager is the human being's one of the amusements, but the negative situation brought by wager will affect the social run time. Therefore international community in re agenda of the wager, mostly in law - giving way the Zi settle to gamble generate of community impact. However our country's criminal policy adopt to forbid the resort towards gambling the behavior, along with the advancement of technologies, gamble the wager modal of the combinational network formulating new situation, network wager by the characteristic of network, the people take part in the wager not to be subjected to because of atmospheres, times the restriction. And our country «criminal code » crime of gambling chapter for of correlation state and gamble to have no plaintext specification to the network among them, therefore to the network gamble the subject of proper law to have equal dispute, and still have many related to develop the subject. The text thinks want to avoid up writing the problem of creation, necessarily Han first from the stance outgo of the «criminal code » crime of gambling chapter, and after investigating the law specifications liking penal jurisdiction, etc again, again by make reference to the United States, ounce country the network gamble the related legality and specification network mrvhsnidm of the wager, in open the network wager of suggest to erect the related agency - in - charge under the condition, with guarantee network betting house can male Ding rivalry, avoid falsely be of wager operator because of network wager and generate unlawful of behavior, and in re network wager stake circulating of payment system undertake control, with maintenance market-based economy avail, guarantee citizen's avail, again sign a related convention of the competence with other nationalities, by the way of consultation, cut dispute of the competence, ultimately suggest to revise our country to gamble the related statue and constitution network to gamble the related statue, in re network wager generate of dispute, stipulate by law, clinch the dispute problem generated by network wager. Keywords: Crime of gambling, Networks Gamble, Criminal Codes.

Legal regulation and taxation of gambling mechanisms in video games Abstract In connection with the development and spread of information technologies to most households, new questions arise regarding their legal regulation. The old legal norms cannot keep pace with this development, and therefore a new phenomenon may emerge, which at first glance seems to have been neglected by law. This work explores one of these phenomena of information technology, namely Loot boxes, as a new, modern form of gambling targeted at minors and other vulnerable groups. Some Member States of the European Union, in particular Belgium and the Netherlands, have already reacted correctly to Loot boxes and banned the operation of some Loot boxes on their territory. Other countries, such as the United States, have been talking about regulation for a long time, but it has not yet happened. Loot boxes are internally divided into several types, and for some we cannot talk about gambling. In particular, these are cases where the possibility of buying a Loot box for money or the possibility of selling acquired virtual items for money, or a similar value that can be expressed in money, is completely missing. In my reasonable opinion, some Loot boxes are essentially a game of chance. Despite claims by Loot box operators, many researches...

碩士<br>稻江科技暨管理學院<br>休閒遊憩管理學系碩士班<br>107<br>Taiwan and the United States and England, although on the systems, such as humanities, history, customs the people live and feel, geography, etc. civilization, community, economies, politics and law...etc., all contain grievous discrepancy, and in re procedure and system specification top of the wager totally different, only for anticipate gambling generate of the negative social impact is same, over several years, international community more continuously by the statue draw, the safeguard aggrieves because of wager of social law benefit, this search by with the amendment gamble the behavior and open with forbid of deletion and not complete statue performance, and the United States and being worth experience's being used as of recondition country of British amendment and procedure advance and use as an example on the legality.

碩士<br>淡江大學<br>中國大陸研究所碩士在職專班<br>97<br>As “gambling should be decriminalized and become lawful” has become a worldwide trend, Macao, a tiny territory with merely 550,000 population and 29.2 square kilometers, has virtually astonished the entire world by its astounding economic growth. That should be attributed to the 470-year-old gambling industry. In Macao, gambling industry started when such harbor was first open to the world in the 16th century. In the subsequent five centuries, the betting industry has undergone eventful vicissitudes and has played virtually a pivotal role in Macao’s economy, politics, societies and culture. This widespread saying “To know Macao, one should first of all know Macao’s gambling industry” explains it very well. The present thesis is primarily intended to look into Macao’s gambling industry through three major issues: I. The origin, backgrounds of the times behind Macao’s gambling industry, with details about the development process, major vents and celebrities, with efforts to generalize and analyze the significance behind. II. A probe into government regulation beyond Macao’s gambling industry, preliminary on the surveillant organization and legal systems, with a comparison with surveillance policies, authorities in other countries to find out the similarities and differences, to look into the inadequacy and orientations for improvement of the existent gambling industry. III. A probe into the impact of the gambling industry upon the society in Macao through three aspects, economy, society and environments. In terms of development process, the history of Macao’s gambling industry is virtually an epitome of the contemporary history of Macao. The development underwent four major transfers of the betting powers. Among them, the fourth transfer took place in 2002 where the Macao Special Administrative Region smashed the betting monopolization and liberalized the betting privilege to foreign investors. That transfer virtually changed the structure of Macao’s gambling industry on the one hand and significantly upgraded the management level and competitive edge of the gambling industry in the international community. In turn, that transfer incurred the economic growth by leaps and bounds in Macao. Next, as to the government regulation behind the gambling industry, Macao’s control organ is under “separate policymaking process/implementation system”. To intensify the independence and authoritativeness to deal with problems which came out midst the rapid growth of the gambling industry, it is proposed hat the independent Administrative Commission like those established in various states in the United States should be established. In the laws for surveillance over the gambling industry, amidst the inadequacy and lagging behind the laws amidst the rapid growth of gambling industry, it is proposed that Macao should aim at the hands-on demand and situations by borrowing systems from other countries, to accelerate enactment of the laws for surveillance over the gambling industry, with efforts to boost the surveillance power to assure thorough implementation. Finally, as to the impact of gambling industry upon the society in Macao, in the aspect of economy alone, gambling industry has played the pivot of Macao economy, boosting the economic takeoff in Macao, casting tremendous transcript. The Macao authorities are, nevertheless, seriously advised to watch the negative problems incurred by the “boom by a sole industry”. In the aspect of the society, amidst the imbalance in human resources distribution and social resource distribution, other industries have been withering and the gap between the wealthy and the poor has been widening. The worsening problems of the unsound mentality of gamblers deserve serious watchfulness. In the environmental aspect, the gambling industry has grown by leaps and bounds within just a few years and has brought up new challenge against the environmental protection. The problems of the inadequate infrastructures and worsening betting communities have been surfacing one after another. The Special Administrative Region government of Macao is, therefore, seriously advised to look into the orientation of development in urban environment and the overall planning.

The position of local self-government in the regulation of lotteries and other similar games This thesis covers the position of local self-government in the Czech republic in the regulation of gambling. The role of local self-government, especially the municipalities, was rather recently reinforced thanks to a series of changes during the last two years. My objective is to describe the development of the position of local administration in this area and through an impartial opinion show the consequences of the aforementioned changes. My thesis is composed of three parts. Before I start dealing with the essential topic of my thesis, I have to define the basic notion in the first part of my work, by which I mean the notion of lotteries and other similar games of chance not only according to Act No. 202/1990 Coll., but also according to the foreign legislation (e.g. Belgian). I mention two basic aspects of this notion. The first one is based on the civil law and the second one much more important to my thesis is based on the norms of public law. After this selection I continue with classification of games of chance, but accordnig to my thesis, I try to show the differences between the games of chance that are object of the regulation of local self-government and the games of chance that are not. The most...

Depuis la fin des années 1990, les jeux de hasard et d’argent (JHA) sèment régulièrement la controverse dans l’espace public québécois. En effet, au cours des dernières années, la question du management et de la régulation des JHA a pris une place de plus en plus importante dans les débats publics. Dans le cadre de cette thèse, qui prend la forme d’une thèse par articles, nous nous intéresserons au processus de construction du problème public que représente maintenant le jeu excessif au Québec. Pour ce faire, nous tracerons, dans un premier temps, la genèse de ce problème public en remontant à ses origines. Ce détour historique nous permettra de mettre en relief les diverses constructions par lesquelles l’action de s’adonner aux JHA et ce, de manière excessive ou non, est passée au cours du dernier siècle, soit de vice, à crime, à loisir en passant par maladie et problème de santé publique. Cette genèse nous permettra d’apporter un nouvel éclairage sur la présente controverse relative aux JHA au Québec. Nous tenterons, dans un premier temps, de mettre en relief comment la santé publique a réussi à construire ce « nouveau risque » que représente maintenant l’action de s’adonner aux JHA. Par la suite, nous tenterons de tirer des leçons pour la compréhension, l’analyse et le management des politiques publiques et ce, via une analyse de la controverse portant sur les JHA (article 1), un travail de reconceptualisation théorique (article 2) ainsi qu’une réflexion épistémologique sur des fondements de l’analyse et du management des politiques publiques (article 3).<br>Since the late 1990s, gambling is an object of controversy in Quebec public space. In recent years, the issue of management and regulation of gambling has become increasingly important in public debates and, excessive or pathological gambling is now a central concern. In this thesis, which will take the form of a thesis by articles, we will look at the process of “construction” of the public problem of excessive gambling in Quebec. To do so, we will trace the genesis of this public issue by going back to its origins. This historical detour will allow us to highlight the various constructions by which gambling passed during the last century (vice, crime, leisure, disease and public health concern). This genesis will also allow us to shed new light on this controversy related to gambling in Quebec. We will attempt, among other things, to highlight how public health has managed to build this "new risk" that now represents gambling. And, beyond this analysis of the current and past situation, we will try to draw lessons for the understanding, analysis and management of public policies by an analysis of the controversy related to gambling (article 1), a theoretical work on morality policies (article 2) and, a reflection on epistemological foundations of public policy analysis and management (article 3).

This thesis examines the legal history of regulating early gambling venues in Canada. Two case studies illustrate the manner in which a 'spatially oriented' legal regime emerged: early Chinese gambling dens in Victoria and Vancouver, and racetracks in Ontario. The term 'spatially oriented' recognizes that gambling law, both past and present, regulates gambling places rather than the activity of gaming itself. Moreover, the application of the law was spatially inconsistent: early Chinese gambling dens received a discriminate amount of police scrutiny while an express exemption in the criminal law insulated racetrack betting from sanction. The theoretical perspectives of moral regulation and critical legal geography are used to show that discourses of law, liberalism, race and morality are inextricably linked to 'place.' In particular, the relationship between law and place is highlighted to show how moral and ideological geographies may be both reflected in law, and created by law. The implication for early Canadian gambling venues was the development of a reputation of respectability for particular forums, such as the racetrack, versus the association of criminal connotations with unlicensed social gambling clubs, such as the Chinese gambling den.

碩士<br>國立暨南國際大學<br>東南亞學系<br>105<br>Studies on People’s Action Party (PAP) in Singapore proved that PAP can maintain the regime in the long term, and it also obtains the most voters’ support due to the national economic achievements. Besides, political elites of Singapore convince that internal stability and security are important reasons for prosperity. The beginning of the Dominion to Singapore, PAP promoted “Anti-Vice” positively to reform the public order and good morals since 1959. After Singapore independence, PAP would like to get the support from middle class through making the rules in order to have a stable social discipline. Moreover, PAP made Singapore as an ideal target for International Business. There has been a long period of PAP dominance by an authoritarian regime. In Parliament, passing resolutions is always from an absolute majority. In the past, the government disciplined citizens with moral policies for making a social stability. Times change, technological progress and globalization which make the government to face the choices of moral policies and national interests. The paper employs comparative historical research methods according to Singaporean media and newspapers as the main sources. Also, examining the changes of the regulations on the western pop-music and gambling policies in Singapore, even explore how the government respond to citizen’s doubt while policies are changing. By analyzing two moral polices, the results of this study revealed that the government always dominate the policies strongly with “paternalistic” characteristics. On the other hand, when the government faces the facts, it can effectively adjust the policy with a more tolerant attitude than the past. Obviously, in terms of the domestic social stability, the economic development should be the priority to the surviving strategies from the government.

Additional tax on gambling winnings was announced by the Minister of Finance, Mr. Pravin Gordhan in the 2010 National Budget Speech. This additional tax was proposed to discourage excessive gambling in South Africa. In 2011, it was proposed that all winnings above R25 000 will be subject to a final 15 per cent withholding tax. Gambling plays a significant role in the South African economy and contributes to job creation, infrastructure investment and overall economic growth. The Government faced negative comments from the gambling industry where the administrative challenges of implementing a withholding tax were emphasised. Challenges such as the difficulty in implementing, controlling and administering the proposed tax were mentioned. The objective of the proposal was questioned because excessive gambling declined in South Africa during the last few years. This led to the Government changing their proposed method in 2012 from a withholding tax at 15 per cent to a national gambling tax, based on gross gambling revenue, on a uniform provincial gambling tax base, which constitutes an additional 1% national levy. This raised two main problem statements. The first is which role of government, regulator versus stakeholder, is taking precedence through the implementation of the proposals to levy additional taxes on gambling in South Africa? And the second, is this role (identified above) the correct role that government should play that best supports government‟s objective of curbing excessive gambling in South Africa and does it justify the need for an additional tax to be levied on South African gambling? The two proposed methods were scrutinised to identify the ultimate role of the government. The fact that only the winnings will be subject to a withholding tax system did not contribute to a regulator role to decrease excessive gambling and thereby minimising negative externalities. Not all gamblers will be directly affected by this type of tax. The provincial tax base taxes all gambling activities, as all gamblers participating in gambling will be subject to the additional levy. The problem here is that the gambler will not be directly taxed and will then not be directly influenced to have any effect on their gambling behaviour. The government also recognised that they want to decrease the negative externalities that are associated with excessive gambling. It would seem that the main objective should rather be to address the negative externalities rather than the excessive gambling. It is debatable whether an additional tax levied in any form other than a sin tax would achieve this goal and give the role of regulator precedence. The role as stakeholder took precedence when the government decided to move to a provincial tax base. Research indicated that the main motivational factor behind the election was purely driven on how government would be successful in implementing an additional tax in the most administratively efficient and cost effective manner, while still benefiting from it through the collection of additional state revenue.<br>MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014

A legalização e a regulamentação dos jogos de fortuna ou azar, em Portugal, a partir de 1927, permitiram o estabelecimento de uma zona de jogo permanente no Estoril, Concelho de Cascais. Contudo e a partir de 1914 já se antevia a transformação do Estoril, pela implantação de uma “estância marítima, climática, termal e desportiva” a nível internacional, viabilizada por uma vasta operação urbanística, na qual, entre outras infra-estruturas turísticas, se integrava a de um casino. A sua inauguração, em 1931, contribui, através de impostos e contrapartidas, para a execução de diversas e relevantes obras, que concorreram para o desenvolvimento do Concelho de Cascais, como hotéis, estabelecimento de banhos de mar, piscinas, restaurantes, golfe, ténis, parque, entre outras. Na década de 80 do século XX, reconhecendo-se já o Concelho de Cascais como um destino turístico nacional e internacional de excelência, e dadas as carências sociais e turísticas do mesmo, entendeu o Estado atribuir e aplicar parte das percentagens das verbas auferidas quer pelo imposto especial do jogo quer pelas obrigações contratuais, em infraestruturas primárias indispensáveis, como o saneamento básico da Costa do Estoril, aumento do número de campos de golfe, um Palácio de Congressos, museus, revitalização de estruturas pré-existentes e a construção da Escola Superior de Hotelaria e Turismo do Estoril, entre outras. Na mesma década, a influência desta zona de jogo fez-se também repercutir nos municípios limítrofes de Oeiras, Sintra e Mafra que, de igual modo, auferiram de verbas atribuídas pelo Estado, advindas das concessões de jogo, permitindo assim a dinamização daquelas zonas.<br>In Portugal, from 1927 onwards, the legalization and regulation of chance games allowed the establishment of a permanent gaming zone in Estoril, in the municipality of Cascais. However, from 1914 onwards, the transformation of Estoril was already predictable as a consequence of the establishment of an international “maritime, climatic, spa and sports resort”. The latter was materialized through a major urban planning project which included, amongst other tourism infrastructures, a casino. The casino inauguration, in 1931, contributed by means of taxes and other financial returns to the completion of several relevant works and equipments which fostered indelibly the development of the municipality of Cascais, namely in terms of the construction of hotels, sea bathing complexes, swimming pools, restaurants, golf courses, tennis courts and parks, among others. In the 1980s, the municipality of Cascais was already widely recognized as an outstanding national and international tourism destination. Nonetheless, given the social needs and tourism-related constraints of the municipality, the state decided to invest whether a part of the special gaming taxes or contractual obligations on essential primary infrastructures. Thus, major improvements were carried out, namely the construction of the Costa do Estoril sewage system, the increase of the number golf courses available, and the construction of a congress centre. Further developments included likewise, museums, the recovery of preexisting venues and the creation of the Estoril Higher Institute for Tourism and Hotel Studies. In the same decade, the influence of this gaming zone reverberated in the neighboring municipalities of Oeiras, Sintra and Mafra which likewise were allocated grants from the taxes on gaming by the state, thus allowing their development.

碩士<br>中原大學<br>財經法律研究所<br>100<br>Although in the current criminal law has the relevant provisions of the punishment of gambling behavior. In the case of government issuing lottery and sports lottery and trying to build tourist casinos. There has more and more question on the punishment of gambling behavior. Even if pass the dispute of the take away sins of gambling behavior, the gambling regulations of current criminal law never modified after announced. Due to advances in technology, making today's gambling behavior is very different from the past. Therefore, problems will arise in the application and interpretation of the gambling regulations of current criminal law. In addition, part of the gambling regulations of current criminal law has problem on the applicable or appropriate. Therefore, this thesis is focus on the problem of the gambling regulations of current criminal law. Trying to propose new interpretation of the way or the proposal of amending the law to solve the problems. On the other hand, in the Sports Lottery Act, has the punishment provisions of obstruction fair of athletic events. In addition to the provisions of the content there can be improvements, for the protection of the fairness of the sports lottery legislation density inadequacies. Therefore, this thesis refer the provisions of the Japanese Sports Revitalization Lottery Act. Trying to propose the proposal of amending the law to make the provisions of the Sports Lottery Act more consummate.

1 Abstract This thesis investigates the problem of gambling in the Czech Republic. There are analyzed and discussed several aspects of gambling in relation to historical development, the existing legislative system or the specifics of interest and acting of participants by research questions. The offer of the gambling market is very wide. The work focuses mainly on gaming device with which the issue of pathological gambling is associated the most. The important methods, which are used, are pathological gambling analysis, analysis of the legal framework, the analysis of participants and analysis of relevant strategic documents. The thesis analyzes the current state of gambling in the Czech Republic, based on questionnaires addressed to the municipalities and structured interviews with other respondents. The thesis also presents specific measures that can be applied to solve the current problem of gambling in the Czech Republic. Keywords Regulating of Gambling, Gaming Machines, Pathological Gambling, Aspects of State Interventionism, Progress of the Gambling in the Czech Republic, Jurist Legislature, Participants and Interest Groups The extent of thesis: 104 pages, 188 342 characters (including spaces)