Taxes in the gambling sector primarily burden operators, but in practice their impact often falls on players as well, and the amount depends on the type of game and the tax base. They are most noticeable in lotteries, number games, poker, and mutual betting, which encourages the growth of the grey market, although the industry has long advocated for a shift to a more favorable GGR model. Despite the complexity of regulations and additional charges, playing with licensed operators remains safer and ensures certainty regarding payout of winnings.