Comparison analysis of the gambling taxation between selected countries

Igre na srečo so igre, pri katerih imajo udeleženci možnost zadeti dobitek, ki je odvisen od sreče in vloženega zneska. Igre na srečo predstavljajo poseben način razvedrila, pri njih ima največji pomen sreča, to je naključje, in ne prirojeno ali pridobljeno znanje in spretnosti. Igre na srečo postajajo vedno bolj zanimiva tematika tako za ponudnike kot za igralce, zato se trg vedno bolj povečuje, vedno več je ponudnikov, prav tako tudi povpraševalcev oziroma igralcev. Igre na srečo postajajo vedno dostopnejše in z raznim oglaševanjem tudi privlačnejše. So preprosta razumevajoča oblika zabave. Namenjene so tudi širšemu krogu ljudi. Igre na srečo so za nekatere le razvedrilo, nekateri pa postanejo tudi odvisni od njih. V Sloveniji so dovoljene igre na srečo določene z Zakonom o igrah na srečo. Ta zakon ureja sistem prirejanja iger na srečo, na način, da potekajo v skladu z vsemi zakonskimi pravili, v urejenem in nadzorovanem okolju, preprečuje vsakršno goljufanje ali pranje denarja, varuje tudi udeležence iger na srečo. V Nemčiji igre na srečo ureja Državna pogodba o igrah na srečo (Glücksspielstaatsvertrag) in izvedbena zakonodaja 16 zvezdnih dežel. Cilji državne pogodbe so, preprečiti pataloško prirejanje iger na srečo in zasvojenost, nadzorovati in omejiti ponudbo iger na srečo, zaščititi mladostnike in ostale igralce, zagotoviti, da se igre na srečo izvajajo v skladu z določenimi pravili, da so igralci varni pred vsemi goljufijami in kriminalom. V Sloveniji in Nemčiji je različna obdavčitev dobitkov od iger na srečo, davek od iger na srečo in koncesijska dajatev.Gambling games are games in which participants have the opportunity to hit the jackpot which is dependent on luck and the invested amount. Gambling is a particular way of entertainment, where the greatest importance is happiness, it is a coincidence, and is not dependant on congenital or acquired knowledge and skills. Gambling is becoming an increasingly interesting topic for both, the provider and the players, so the market is increasingly growing, there are more and more the providers, as well as demanders and players. Games of chance are becoming more accessible and more attractive because of diverse advertising. They are a simple and understandable way of entertainment. They are also intended for a wider audience. For some people, gambling is just an entertainment, but some people can also become addict to gamling. In Slovenia, permitted gambling is defined by the Act on Games of Chance. This Act regulates the system of gaming activities in a way that takes place in accordance with all legal rules in an orderly and controlled environment to avoid any fraud or money laundering, it also protects the participants in games of chance. In Germany, the games are defined by the State Treaty on Gambling (Glücksspielstaatsvertrag) and the implementing legislation of 16 stellar regions. Objectives of State contracts are avoided patological gambling and addiction to control and limit the supply of gambling, to protect young people and other players to ensure that gambling conducted in accordance with certain rules that all players are safe from fraud and crime. There is a different taxation of winnings from gambling taxes on gambling and concession fees in Slovenia and Germany