Review

The article considers the issue of channeling funds from license payments in organizing and conducting gambling to finance measures to protect society from gambling addiction. The article aims to formulate scientific proposals to tackle the problem of legislative regulation of the targeted allocation of funds from the gambling business in Ukraine to society from gambling addiction (ludomania). The author conducted a study of the current budget legislation regarding the accumulation and direction of funds from the gambling business for social purposes and concluded that it is imperfect, as it does not allow for stable financing of measures to protect society from gambling addiction. As a result, there is no comprehensive state policy (strategy) for solving this problem in Ukraine. The author proposes amendments to the Budget Code of Ukraine and the creation of a separate State Fund as part of the Special Fund of the State Budget of Ukraine, into which funds from licenses in the field of organizing and conducting gambling will be directed and spent only on clearly defined measures to protect society from gambling addiction in all spheres of state policy. This will contribute to the stability of state policy and compliance with the requirements of legislation by the state.