La Tributación del Juego
Fecha
2019-01
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Jaén: Universidad de Jaén
Resumen
[ES] El objetivo de este trabajo de fin de grado es el estudio de la tributación del juego. Tras su lectura, el lector tendrá una visión general de los distintos juegos de azar existentes en España. Asimismo, se hará hincapié en la creciente popularidad del juego online entre los ciudadanos. Por otra parte, se recogerá la legislación que afecta a este campo de los juegos de azar, así como la distribución de impuestos entre el Estado y las Comunidades Autónomas. Para concluir el mismo, se propone una serie de recomendaciones para que las personas que decidan jugar lo hagan con conciencia y de manera responsable.
[EN] The aim of this final degree project is to study the game tributation. After it read, the reader will have a general vision of the different games of chance in Spain. Also, it will be an emphasis in the growing popularity of the online game between the citizens. On the other hand, it will be collected the legislation which affects this playing field, as well as the tax distribution among the State and the Autonomic Comunities. In conclusion, it is suggested a range of recommendations, for the people who decide to play, in order to do it with concience and responsible manner.
[EN] The aim of this final degree project is to study the game tributation. After it read, the reader will have a general vision of the different games of chance in Spain. Also, it will be an emphasis in the growing popularity of the online game between the citizens. On the other hand, it will be collected the legislation which affects this playing field, as well as the tax distribution among the State and the Autonomic Comunities. In conclusion, it is suggested a range of recommendations, for the people who decide to play, in order to do it with concience and responsible manner.