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Gambling Taxes

1. What is gambling?

2. Are proceeds from gambling subject to taxation?

3. Administration of gambling taxes in Mauritius.

4. Licensing and regulation of gambling activities in Mauritius.

5. Why does gambling need to be regulated?

6. What is the impact on society if gambling activities are poorly regulated?

7. Does poor regulation of gambling activities impact on revenue collection?

8. What are the challenges facing a revenue administration body in respect of the gambling industry?

9. In what ways does the gambling sector pose a problem in relation to money laundering?

10. What are the indicators that may indicate possibilities of money laundering?

11. What is fixed odd betting?

12. What is pool betting?

13. What is the meaning of ODDS and how is it linked to mathematics?

14. What are the different types of gaming devices defined under the GRA Act?

15. What is an amusement machine?

16. What is a gaming machine?

17. What are the risks involved in the operation of gaming machines?

18. How does an gaming machine operator protects himself against fraud?

19. How can proper regulation protect the general public/punter from unscrupulous gaming machine operators?

20. How can proper regulation protect against tax frauds & money laundering?

21. How can a tax administration body avail itself of a control system without the need of a big budget or expert staffs.

22. In what ways can a government reduce the risks involved by contracting out the management of a centralised system to a private body?