The Gambling Market and Its Taxation in Poland and Selected Countries

Abstract

Theoretical background: The gambling market is a multifaceted socioeconomic phenomenon that integrates entertainment, risk, legal regulation, and fiscal policy. Its controversial nature stems from its potential social consequences and the diversity of regulatory models across countries. As gambling continues to grow in popularity and economic significance, analysing the mechanisms of regulation and taxation is becominges increasingly important. The structure of gross gaming revenue (GGR), the scope of state monopoly, and the degree of liberalisation vary significantly, influencing both fiscal outcomes and player protection.

Purpose of the article: The article aims to characterise the gambling market and its taxation in Poland, in comparison with selected European countries – Italy, the United Kingdom, and Germany. The objective is to identify differences and similarities in tax bases, rates, and the role of gaming tax as a fiscal and social policy tool. Additionally, the study examines the role of regulatory institutions in ensuring market safety and legal compliance.

Research methods: The study is based on a comparative analysis of legal frameworks, tax structures, and regulatory institutions in the selected countries. It includes a review of gross gaming revenue data, tax mechanisms, and institutional competencies. The research is structured into three parts: market characterisation, taxation systems, and regulatory oversight.

Main findings: The analysis reveals significant differences in the regulation and taxation of gambling across the studied countries. Poland’s detailed tax structure lacks transparency due to limited use of GGR, while Italy and the UK employ GGR more effectively, enhancing fiscal control and fairness. Germany’s simpler model features lower rates and limited emphasis on the stimulatory function of gaming tax. The study concludes that using GGR as a tax base improves efficiency and transparency, and that gaming tax can serve as a tool to mitigate social risks. Regulatory institutions play a crucial role in safeguarding participants, and their competencies should reflect local conditions. The lack of harmonisation across Europe hinders oversight of cross-border gambling. Recommendations include broader use of GGR in Poland, strengthening the social function of gaming tax, promoting regulatory harmonisation at the EU level, and supporting interdisciplinary research on gambling’s societal impact.