Comparative legal analysis reveals diverse indirect taxation and enforcement strategies across global gambling sectors, highlighting distinct approaches to consumer protection and revenue generation.
Betting, gambling and online gaming regulation and taxation are dependent on a variety of cultural, legal and economic factors that are unique to each country. Many countries have chosen to use indirect taxes as a vehicle to fund government-sponsored programmes designed to combat issues stemming from gambling addiction or illegal gaming activities. This study looks into the different ways in which numerous countries apply indirect tax law to their respective gambling industries, how each country enforces its law and what approach each country takes in regulating its tax system and regulatory framework in order to encourage compliance and protect its consumers.
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Druhi Bhatia (2026) studied this question.
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