Gambling and fiscal security

Abstract

The gambling industry is one of the fastest growing. Gambling is associated with illegal activities such as money laundering, tax evasion, drug distribution, terrorist financing and others that directly affect the national security of each country.

The study is theoretical in the context of the NRAʼs recently imputed powers to control gambling activity and is a study of the obligations of gambling promoters in relation to compliance. The article pays attention to the control carried out by the National Revenue Agency (NRA) over gambling activities, including through the implementation of anti-money laundering measures.

The purpose of the article is to acquaint the public with the powers of the revenue authorities in the NRA in their control actions in the performance of the obligations of the organizers of gambling games and to indicate the most common violations leading to a threat to the fiscal security of the country.

This article launches a study of judicial and administrative practice and limitation of the prerequisites for tax evasion or money laundering as a threat to the fiscal security of the state.

This study is the first of its kind and pays attention to effective tax control as a prerequisite for protecting national security.

In view of scarce court law and administrative practice, this material allows for future research on the subject.