Alternative Lottery Systems In Europe And Key Variables For Using Lottery As A Financial Resource For Sport
Vol.9,No.1(2015)
Financial support for sport from public budgets has a long tradition however sport in comparison with other state priorities hasn’t always been among the top priorities. Lack of direct public resources forces organisations to seek alternatives. Lottery and gambling appear to be a natural target for raising extra taxation allowing reallocation of part of the profit for other schemes including sport. The question is how does this reallocation work in an acceptable way. We have noticed many different methods in practice from direct tax transfer to the state budget to reallocation of lottery surplus to sport organisations selected by the lottery company. The aim of the paper is to gather alternative approaches to the lottery as a tool for sport financing in selected countries and to identify and discuss relevant and most important variables for the lottery system.
sport policy; lottery; sport finance; subsidies
216–224
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