Russian Federation
Based on the impact of macroeconomic circumstances for the period 2022-2025, the current state of tax policy requires fiscal decisions. These decisions should be linked to strengthening budget execution at the regional level and fulfilling accepted social obligations at the federal level. A study of the financial and economic performance of the gambling industry in the Russian Federation for the period 2014-2024 confirms the effectiveness of the zonal model. From a regional perspective, existing gambling zones have a direct positive impact through the creation of additional jobs and the development of hotel and related transport infrastructure. The study revealed a mixed pattern of tax revenues across grouped taxable items and a 25% decline in the share of gambling tax revenues in total regional budget revenues. This further justifies the need for a fundamental overhaul of the state's tax landscape, taking into account tax equity. The modification of the current procedure for calculating and paying gambling tax, effective 2026, is primarily aimed at stimulating the activity of gambling operators and balances economic benefits with the social responsibility of taxpayers.
gambling tax, gambling business, tax policy, tax burden, tax rates, taxpayers
1. Handzhyan, K. A. Ugolovno-pravovoe protivodeystvie ispol'zovaniyu i (ili) peredache personal'nyh dannyh organizatorami nezakonnyh azartnyh igr v seti Internet // Aziatsko-tihookeanskiy region: ekonomika, politika, pravo. 2025. T. 27, № 3. S. 155-167. DOIhttps://doi.org/10.24866/1813-3274/2025-3/155-167.
2. Zebnickaya, A. K. Nekotorye voprosy zakonodatel'nogo regulirovaniya igornoy deyatel'nosti v Rossii i Kazahstane // Mezhdunarodnoe ugolovnoe pravo i mezhdunarodnaya yusticiya. 2021. № 4. S. 14-17. DOIhttps://doi.org/10.18572/2071-1190-2021-4-14-17
3. Trusov, N. A., Rogov, A.V., Bostanov R.A. Problemnye voprosy protivodeystviya prestupleniyam, sovershaemym v sfere nezakonnoy igornoy deyatel'nosti // Vestnik Voronezhskogo instituta FSIN Rossii. 2019. № 1. S. 220-224.
4. Aslanyan, R. G., Handzhyan, K.A. Virtual'nye igornye zavedeniya kak instrument otmyvaniya denezhnyh sredstv, poluchennyh prestupnym putem // Rossiyskiy sledovatel'. 2025. № 9. S. 27-30. DOIhttps://doi.org/10.18572/1812-3783-2025-9-27-30
5. Tuskaeva, M. R., Pliev E.M. Issledovanie sistemy nalogovogo administrirovaniya v mehanizme realizacii regional'noy nalogovoy politiki // Auditorskie vedomosti. 2025. № 3. S. 125-129. DOIhttps://doi.org/10.24412/1727-8058-2025-3-125-129
6. Gamarnik, I. A., Mihee, D.A. Sovershenstvovanie mehanizma formirovaniya gosudarstvennyh dohodov: otechestvennyy i mezhdunarodnyy opyt // Auditorskie vedomosti. 2025. № 3. S. 23-34. DOIhttps://doi.org/10.24412/1727-8058-2025-3-23-34.
7. Buzdalina, O. B. Sovremennye tendencii v ocenke fiskal'nogo prostranstva // Vestnik Moskovskogo universiteta MVD Rossii. 2025. № 1. S. 179-184. DOIhttps://doi.org/10.24412/2073-0454-2025-1-179-184.
8. Analiticheskie dannye FNS Rossii. Nalogovaya otchetnost' po forme №5-IB [Elektronnyy resurs]. – URL: https://www.nalog.gov.ru/rn77/related_activities/statistics_and_analytics/forms data obrascheniya 01.12.2025)
