A Brief History of the Lottery Excise in Hungary

Abstract

The excise tax has a convoluted history. The current regulation roots in the medieval excise duties and other consumption taxes: one can find the trade of lottery, salt and spirits among the various state monopolies, and, after the discovery of America, the tobacco excise duty appears, too. Gambling is the invention of medieval Europe. Its most popular form is the lottery which was named “lutri” in our country for a long time. Lottery originates in the insurmountable passion for game of the gambling-loving people. In the 19th century Hungary, from 1867 onwards, the revenue arising from lottery meant millions in the revenue section of the Treasury every year, so it became more and more important from the perspective of the State Excise. This study presents the most important stages of development of the lottery excise duty.