Abstract
The article contains general analyse of actual bill on hazard games. The bill on hazard games is accompanied by the bill on hazard games and the associated bill that shall enact changes in existing acts.
These three bills shall create completely new legislation on lotteries and other hazard games in the Czech Republic. The main aim of the article shall be to analyse the legal construction of this completely new tax in the Czech Republic and to sort it into the system of actually existing taxes.