Abstract
Sports betting is one of the most popular and profitable types of gambling. However, the relationship between sport and gambling is more complex. On the one hand, sport provides unique content for betting: this business cannot exist without leagues and tournaments. On the other, betting companies significantly impact sport – as sponsors, promoters, or media owners. Sport and gambling are therefore mutually dependent. They both contribute to the business, and both expect benefits.
This article discusses the relationship between sport and betting considering its four dimensions: cultural, legal, political, and economic. The paper also offers a reflection on future paths for this relationship. The analysis has been conducted using the example of the betting industry in Poland.
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Notes
- 1.
These are only the most important requirements. For a full list of requirements check: https://www.biznes.gov.pl/pl/firma/zezwolenia-koncesje-wpisy-do-rejestru/chce-uzyskac-zezwolenie-koncesje-wpis-do-rejestru-dzialalnosci-regulowanej54/proc_1096-zezwolenie-na-urzadzanie-zakladow-wzajemnych.
- 2.
- 3.
See at: https://hazard.mf.gov.pl/.
- 4.
Apart from this tax, betting companies, like all other business entities, also pay a 19% corporate income tax.
- 5.
To compare: 50% tax rate – EGMs, cylindrical games (roulette and roulette-style games), dice games, card games (except poker events); 25% – cash bingo, telebingo, audiotele lotteries, poker events; 20% – number games; 15% – cash lotteries; 12% – betting; 10% – raffle lotteries and raffle bingo.
- 6.
For example, in France it is 9%, Ireland - 1%; Turkey - 5%. Thanks to Virve Marionneau for this enumeration.
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Nosal, P. (2022). A Wealthy Marriage? The Politics and Economy of Sports Betting in Poland. In: Nikkinen, J., Marionneau, V., Egerer, M. (eds) The Global Gambling Industry. Glücksspielforschung. Springer Gabler, Wiesbaden. https://doi.org/10.1007/978-3-658-35635-4_10
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