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Paradoks polega na tym, że teoretycznie gra u bukmacherów internetowych jest niezgodna z polskim prawem, ale jest zgodna z prawem unijnym. W przypadkach gdy jest konflikt z prawem międzynarodowym, nadrzędnym prawem jest to ostatnie. [3]
Bukmacherzy internetowi mają siedziby w rajach podatkowych (Malta, Gibraltar, Cypr). Gracze korzystający z usług tych firm płacą 0% podatku, chyba że prawo w państwie, w którym gracz przebywa mówi inaczej (jak w przypadku Grecji, Portugalii, Niemiec czy USA gdzie ograniczono prawnie swobodny dostęp do zakładów).
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