There are also casinos where you do not have to pay taxes. I don't know about whether the casino has to pay taxes, but then it wouldn't be too good for the economy. Online earnings often disappear on offshore accounts. Then the government gets it all wrong.
Casinos pay big taxes I think, any gambling establishment has a higher tax rate compared to a normal business establishment. Also, it's not the clients responsibility to pay taxes, they are clients and it should be automatically deducted and if in terms of wins, I think it only applies to lotteries. Offshore accounts are easy to trace, you just need to have a dedicated team to hunt them and countries that offer them are getting fewer each year.
I guess so. The client or the members is just a visitor on the business, and if they should pay the tax, maybe that is not the tax like the gambling business paid.
But if the clients won some money, they need to pay taxes that will deduct from what they win.
However, suppose the government wants to hunt the business owner with money in the offshore accounts. It is not easy as it will need cooperation with the other that the situation and conditions in the related country.
We do not know how online gambling games pay taxes because many online gambling games operate out of their country.