- 期刊
美國大西洋城賭場課稅制度之探討
The Study of Atlantic City Casino Tax Regulations
摘要
喧嚷多年的「離島博奕條款」，於民國九十八年一月十二日在立法院三讀通過，我國正式搭上「博奕」這部國際潮流列車。而後，我國史上第一個舉行博弈公投－澎湖，也於同年九月二十六日舉行，結果56.44%反對，43.56%贊成，以失敗收場。惟交通部表示，不受澎湖博弈公投結果影響，仍將負責擬定博弈專法，並依照既定時程推動，民國一百年前完成博弈的相關準備工作。借鏡國外的經驗，建立完善的觀光賭場課稅制度能達到豐盈政府稅收、照顧弱勢、提升就業率、發展地方經濟文化特色等效益之目標。本文將以紐澤西州大西洋城賭場為中心，介紹及討論賭場相關之課稅制度，期能對我國在觀光賭場課稅制度之討論、發展及立法上有所幫助，以建立一個完善的觀光賭場課稅制度。
並列摘要
On January 12, 2009, Taiwan Legislative Yuan passed the amended Article 10-2 to the Isolated Islands Construction Act which allows casinos to be established in the isolated islands. Thus, Taiwan officially jumped on the ”casino bandwagon” like the rest of the developed countries. Later in the same year, Penghu held the first ever referendum, voters were asked whether to allow casino gaming in Penghu. The first effort failed. Votes rejected by the margin of 56.44% to 43.56%. However, unaffected by the result, the Ministry of Transportation and Communications insisted to go ahead with planned schedules and prepared to finish casino related works by year 2011.Establishing a good tax system can bring healthy tax revenues, provide welfare assistance to poor and elder citizens, and increase employment rates.This paper introduces and analyzes the New Jersey casino tax regulations. The purposes of this paper are to stimulate further discussions, researches, and also in hope of helping lawmakers to establish a good casino tax system.