Podsticanje kockanja u Srbiji putem poreskog zakonodavstva

Gambling has negative effects on individuals and society. However, it also has positive fiscal effects for the state because it increases public revenues. Consequently, states control this activity, striving to maximize the positive and minimize the negative effects of gambling. As an instrument for achieving this balance, states use their tax legislation. In this sense, we are talking about the regulatory goal of taxation, which is explained in the paper using the method of conceptual analysis. The paper aims to perform a normative analysis of the taxation of gambling income in the countries of the region and in Serbia using the comparative-legal method, as well as to explain, using the legal-dogmatic method, how Serbia encourages gambling. Regarding the taxation of gambling income, the authors point out the specifics of Serbian tax legislation, which not only does not restrict gambling, but encourages it with its solutions. The authors conclude in the paper that in Serbia, tax legislation directly stimulates gambling as an undesirable social activity and propose a way to eliminate this incentive.