Publication of Focus Paper no. 6 “The taxation of the gaming industry”

In recent years, the Italian gambling industry has grown and its contribution to tax revenues has been significant and increasing. The provided assessment (in Italian) focuses on the formation of the gambling sector as a whole and its components (more classic games, tariffs, new generation games), as well as the main financial and fiscal issues, explaining the problem games mentioned, for example in the light of recent measures limiting the range of gaming products to combat "gambling addiction".

The formation and geographical abrasion of the gambling industry. - In general, the gambling industry involves 6, 600 companies, with more than 100, 000 employees, of which 20% are direct supply and 80% indirect supply (outlets, tobacco shops, bars, mobile homes, newsagents). In conjunction with the expansion of the market, the rounds in adjacent sectors of the economy (manufacturers of games and electrical components, equipment dealers, rental and management of equipment, receivers, bingo halls, gaming rooms) practically doubled between 2006 and 2011, with Sisal and Lottomatica being the main players in the section - we invest a certain amount of billions of euros in advertising. As a result, gambling has become a solid national industry. In the period from 2000 to 2016, investments in gambling - market volume - an indicator - increased fivefold, from 200 to about 96 billion euros in real terms (according to the latest estimates, in 2017, artel investments reached 102 billion euros). The remaining 20%, the real costs of players (the difference between fees and profits) of more than 19 billion euros, were divided into tax revenues of within 10 billion euros (10, 5% of the introit) and section revenues of more than 9 billion euros (8, 5% of the introit).

There are actually two interesting indicators about the regional distribution of the game. Introduction per capita (that is, the support of the intro and 18 to 7 4-yea r-old adult population), the intrusion and disposable income in each region. The first indicator shows the intensity of gameplay, but is also suggestive and inaccurate. Aberzo is the highest area (1. 767 euros), which is the highest per capita, after the Lombarddia and Emilia Romagna (748 euros, 668 euros). In southern Italy, the average number of intrudactions is lower than the whole country (1. 291 euros, 1. 475 euros, respectively). Index 2 can evaluate the waste tendency to gambling. In this case, the average national average is 7. 2 % and the Northern average is 6. 5 %, which is 8. 3 % in the southern part. However, the difference is relatively large (10, 2 % and 9, 7 %, respectively) in Campania and Ablezo.

The gambling division is largely due to the spread of the Internet, and the intensive introduction of game innovation due to the possibility of performance in the network, Internet, and live events. Since 2002, Gamble Dealer has the right to take a remote bed via online or telephone networks. The price to be provided has increased, and demand has become lively. Despite the fact that the Italian legal system did not allow it, the flow of beds has increased to foreign bookmakers, and thanks to the online that is legally operated in its own country, a bed from Italy. I was able to route it to my own data transmission network (RTD). Thus, the gradual inventions in the Italian market began in 2006, and the domestic law will secure the basic principles of freedom of creation and freedom of proposals, which are stated in the functions of the European Union. Adapted to the claim. Today, if the European financial sphere (EEA) operators have a valid Italian license or a business contract with other Italian license organizations, you can accept bets from Italian residents. < SPAN> There are actually two interesting indicators for the regional distribution of games. Introduction per capita (that is, the support of the intro and 18 to 7 4-yea r-old adult population), the intrusion and disposable income in each region. The first indicator shows the intensity of gameplay, but is also suggestive and inaccurate. Aberzo is the highest area (1. 767 euros), which is the highest per capita, after the Lombarddia and Emilia Romagna (748 euros, 668 euros). In southern Italy, the average number of intrudactions is lower than the whole country (1. 291 euros, 1. 475 euros, respectively). Index 2 can evaluate the waste tendency to gambling. In this case, the average national average is 7. 2 % and the Northern average is 6. 5 %, which is 8. 3 % in the southern part. However, the difference is relatively large (10, 2 % and 9, 7 %, respectively) in Campania and Ablezo.

The gambling division is largely due to the spread of the Internet, and the intensive introduction of game innovation due to the possibility of performance in the network, Internet, and live events. Since 2002, Gamble Dealer has the right to take a remote bed via online or telephone networks. The price to be provided has increased, and demand has become lively. Despite the fact that the Italian legal system did not allow it, the flow of beds has increased to foreign bookmakers, and thanks to the online that is legally operated in its own country, a bed from Italy. I was able to route it to my own data transmission network (RTD). Thus, the gradual inventions in the Italian market began in 2006, and the domestic law will secure the basic principles of freedom of creation and freedom of proposals, which are stated in the functions of the European Union. Adapted to the claim. Today, if the European financial sphere (EEA) operators have a valid Italian license or a business contract with other Italian license organizations, you can accept bets from Italian residents. There are actually two interesting indicators about the regional distribution of the game. Introduction per capita (that is, the support of the intro and 18 to 7 4-yea r-old adult population), the intrusion and disposable income in each region. The first indicator shows the intensity of gameplay, but is also suggestive and inaccurate. Aberzo is the highest area (1. 767 euros), which is the highest per capita, after the Lombarddia and Emilia Romagna (748 euros, 668 euros). In southern Italy, the average number of intrudactions is lower than the whole country (1. 291 euros, 1. 475 euros, respectively). Index 2 can evaluate the waste tendency to gambling. In this case, the average national average is 7. 2 % and the Northern average is 6. 5 %, which is 8. 3 % in the southern part. However, the difference is relatively large (10, 2 % and 9, 7 %, respectively) in Campania and Ablezo.

The gambling division is largely due to the spread of the Internet, and the intensive introduction of game innovation due to the possibility of performance in the network, Internet, and live events. Since 2002, Gamble Dealer has the right to take a remote bed via online or telephone networks. The price to be provided has increased, and demand has become lively. Despite the fact that the Italian legal system did not allow it, the flow of beds has increased to foreign bookmakers, and thanks to the online that is legally operated in its own country, a bed from Italy. I was able to route it to my own data transmission network (RTD). Thus, the gradual inventions in the Italian market began in 2006, and the domestic law will secure the basic principles of freedom of creation and freedom of proposals, which are stated in the functions of the European Union. Adapted to the claim. Today, if the European financial sphere (EEA) operators have a valid Italian license or a business contract with other Italian license organizations, you can accept bets from Italian residents.

In Italy, the organization and operation of gaming and betting has been legally transferred to the state and to the jurisdiction of the Ministry of Economy and Finance, which carries out its own operations through the Customs and Monopolies Agency (ADM). Gaming is controlled by issuing appropriate licenses directly or to persons who sufficiently guarantee the fulfillment of claims.

Alongside more classic games such as lotteries and bets on physical networks, where the number of bets and actual costs of players have shown concrete strength in recent years, online games and slot machine-related games seem to be more lively. Also, this type of use is the one that is most at risk of players becoming addicted. In order to limit the expansion of allied gambling forms, Law 96/2017 of last June provided for a 35% reduction in the number of licenses for use of new gaming machines (so-called AWPs) provided for in the 2016 law, to be sold in two stages, taking into account the increase in tax rates. The reduction to 345. 000, i. e. 345. 000 licenses, was sold by December 31, 2017, and the subsequent reduction to 2, i. e. 265. 000, was regulated by the ADM Administrative Decree of March 30, 2018, the implementation procedure of which was only just laid down by the next Administrative Decree of April 30.

In addition, the 2016 Mandatory Act provided for a more structural intervention aimed at changing the implementation points of the game, to be implemented by April 30, 2016 in a single meeting between the national, regional and state. The September 2017 agreement in particular provided for the reduction of retail outlets and their territorial reallocation. However, some regional authorities have already begun to implement the provisions of the agreement. The latter can still be implemented, subject to a decree by the Minister of Economy and Finance and subsequent consultation with the relevant parliamentary committee. This could result in a significant loss of profits.

Taxation of gambling activities - Given the financial importance of the gambling sector, gambling is considered one of the main sources of tax revenue.

The legal framework of taxation in the gaming department is complicated, and the taxable and tax rates vary depending on the type of gaming, so the relevant legal regulations often refer to the Cabinet Order issued by the Director of ADM. The last structural amendment dates back to the 2006 Cabinet Order.

Gaming income is divided by tax exemption or [1] tax. In the case of the former, taxes are calculated based on the remaining base, and can be obtained by deducting the prize money paid to the player and the fee paid to the gaming point operator from the total bet (introitte). This tax is applied only to lottery, direct lottery lottery, and extended lottery lottery lottery, and will be applied to bingo until 2016.

1. {Luce}
2. {Rust}
3. {Ruit}
4. {Rust}

The added value tax rate applied only to games that do not provide financial interests. < SPAN> The legal framework of taxation in the gaming department is complicated, and the tax target and tax rate vary depending on the type of gaming, so the relevant legal rules often refer to the Cabinet Order issued by the Director of ADM. 。 The last structural amendment dates back to the 2006 Cabinet Order.

Gaming income is divided by tax exemption or [1] tax. In the case of the former, taxes are calculated based on the remaining base, and can be obtained by deducting the prize money paid to the player and the fee paid to the gaming point operator from the total bet (introitte). This tax is applied only to lottery, direct lottery lottery, and extended lottery lottery lottery, and will be applied to bingo until 2016.

Income from other games is instead the tax revenue. The taxable target is a gaming dealer, and the tax basis and tax rates vary depending on the type of game. Specifically, there are currently 4 types of betting:

{Luce}

PREU (PRELIEVO ERARIALE UNICO) was founded in 2003 for AWP and video lottery (VLT). The taxation base is represented by an introit (tax rate), and the tax rate is different between AWP and VLT, but is usually determined by the budget;

{Rust}

Imposta Unica (uniform tax). Applies to numbers, sports, horse games, distance games, card games, lottery games with fixed odds, cash pokers, and casino games. The tax basis is the input or gloss margin (GGR), which is calculated as the difference between the input and the bonus paid to the player. The tax rate varies depending on the game, and may be changed by law or ADM;

{Ruit}

• {Rust}
• Gaming income is divided by tax exemption or [1] tax. In the case of the former, taxes are calculated based on the remaining base, and can be obtained by deducting the prize money paid to the player and the fee paid to the gaming point operator from the total bet (introitte). This tax is applied only to lottery, direct lottery lottery, and a lottery lottery lottery, and will be applied to bingo until 2016.
• {Luce}