TAX ON GAMING BUSINESS AND PERSPECTIVES OF ITS DEVELOPMENT
This article is devoted to the problems of gambling business taxation. The study revealed that, from the standpoint of tax legislation, it is necessary to withdraw revenues from gambling through the mechanism of taxation due to high tax rates and simplified forms of taxation. The problems of regulation of the gambling business, the economic and civil aspects of the process of forming the state policy in the field of streamlining the gambling business are analyzed.