Analytical note on comparative law regarding the legal regulation of activities related to the organization and conduct of casino gambling on the Internet (online casino) in the practice of foreign countries
Published on 14 August 2023, 15:40Abstract. The legal regulation of activities related to the organization and conduct of casino gambling on the Internet (online casino) in the practice of such foreign countries as the USA, Great Britain, China (Macao), Monaco, Germany, and Singapore were analyzed. It was analyzed in which states online casinos are prohibited and licenses for this type of gambling are not issued. The provisions of legislative acts regarding the general principles of control and supervision of the activities of organizers of gambling games have been disclosed. Information is given on the technical requirements and standards for hardware and software used to run an online casino. Tax rates applicable to gambling organizers are outlined, as well as the issue of taxation of winnings.
Key words: casino on the Internet; online casino; gambling; certification of gaming equipment; taxation in the field of gambling.
07/2023