Gambling business in Russia: A retrospective analysis of statutory regulation and taxation

Abstract

Subject. This article examines the development of gambling activity in Russia and discusses the issues related to the receipt of tax revenues from it, as well as current problems associated with this type of business. Objectives. The article aims to consider the government regulation and taxation of the gambling business in Russia in retrospect, review the current legislative framework, and identify a range of urgent unresolved problems in this area of activity. Methods. For the study, we used the general and specific scientific methods. Results. The article analyzes the process of development of the national institution of gambling from the middle of the 16th century to the present. It provides data for 2023 regarding the rise in tax revenues from the gambling business and the increase in the number of visits to gambling establishments in the gambling zones of Russia. The article identifies a number of various problems related to gambling that require resolution at the legislative level. Conclusions and Relevance. Gambling activities in Russia, despite government-imposed prohibitions and restrictions in different periods of time, have always been an additional source of replenishment of the treasury, so at present, the legislator cannot ignore this area of business in order to make effective decisions in the context of a budget deficit of different levels. The results of the study can be used in the educational environment of universities, in the scientific field, as well as for the development of new tools for regulating gambling activities in the Russian Federation.