Casinos in Sonora, Mexico: Overview and state tax for the provision of gambling services and contests

Abstract

This research aims to understand the behavior from the state tax perspective with respect to the tax for the provision of gambling and contest services; besides obtaining the perception on the establishment and operation of casinos in Sonora, Mexico; considering that as of March 2015, Sonora is located between the four states with more gambling centers per capita in Mexico and where, in recent years, there has been a proliferation perhaps even excessive thereof.

In the most relevant results, it is perceived that job creation and tax revenues are the main contributions the state of Sonora receives from the casino industry; besides considering that family problems and gambling debts are the main negative impacts, a different behavior between taxes budgeted against taxes actually collected is also reflected.

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