THE RUSSIAN PRACTICE OF TAXATION OF GAMBLING

Gambling industry is continually evolving. Currently, this type of activity, there is almost the entire territory of the Russian Federation. But the problem of gambling is largely due to the fact that quite difficult to control income and expenses bookmakers, casino owners and slot machines. Low transparency of gambling leads to the fact that introduced restrictions or bans on him, instead of introducing an effective system of taxation. The article discusses the history, current state and prospects of development of the tax on gambling. We present the dynamics of the number of taxpayers, objects of taxation and revenues for the tax on gam- bling. Formulated taxation of gambling problems and their possible solutions