Alternative lottery systems in Europe and key variables for using lottery as a financial resource for sport

Abstract

Financial support of the sport from public budgets has a long tradition however sport in comparison with other state priorities needn’t be always among top priorities. Lack of direct public resources enforces seeking alternatives. Lottery and gambling seems to be natural object for extra taxation respectively reallocation part of profit to the good purposes scheme including sport. The question is how to do this “reallocation” in proper way. We have noticed many different methods in practice from direct tax transfer to the state budget to reallocation of lottery surplus to sport organization 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.