Valeria De Bonis, Alessandro Gandolfo

The Italian Model of Gambling Taxation: Fiscal Policy Guidelines for the «Sustainable Development» of an Important and Controversial Market

  • Abstract

Informations and abstract

Keywords: Gaming Sector; Government Policy and Regulation; Taxation and Profits.

The gaming sector has recently been characterized by a process of liberalization and technological innovation, which has increased the number of available products and operators, thus increasing the degree of market competition. On the fiscal side, the effect of these changes has been the paradox of a decrease in government revenues "vis à vis" the expansion undergone by the sector. If the interplay between different fiscal treatments and market evolutions of the various games is the immediate explanation of such a situation, the way out of it is a modernization of the taxation instruments applied to the sector.

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