Znaczenie fiskalne podatku od gier w Polsce na tle wybranych państw europejskich

The purpose of this paper is to present the fiscal role of the tax on lotteries, gambling and betting in Poland in comparison with selected European countries. The article includes the question: is gambling tax a stable source of income for the central budget? First, the theoretical aspects of the tax on lotteries, gambling and betting were presented and then empirical research was conducted. In this paper the analysis of the evolution of the incomes’ structure from the tax on lotteries, gambling and betting divided into types of gambling was also conducted. In addition, it determined the share of tax revenue from the tax on lotteries, gambling and betting in budget revenues of selected European countries. The study covered the years 2004-2014.