Review

In 2020, Ukraine allowed the gambling business. However, the requirements for its taxation have not changed, which has had a negative impact on tax administration in this area. Problems with tax administration in the field of gambling business are demonstrated by the statistics of tax payments by gambling organizers. In 2021, gambling organizers paid UAH 204.8 million in taxes, in 2022 – UAH 730.9 million, while in January-October 2023 – UAH 7.35 billion. These statistics indicate a high level of shadowing of the gaming business market and the insufficiency or ineffectiveness of existing state instruments for tax administration in the field of gaming business. The purpose of the article. analysis of the problems of tax administration in the field of gambling business in Ukraine and the formation of scientifically based proposals for improving their administration. The author singles out the following problems that affect the administration of taxes in the field of gambling business: inconsistent policy regarding state regulation and taxation of gambling business; the need to reform the gaming business taxation model taking into account the highest cost of licenses for the organization and conduct of gambling in Europe and calculating the most effective tax rate taking into account other payments to the budget; the absence of the State online monitoring system, as the main tool for real-time monitoring of the turnover of gambling organizers and control of the completeness of their income and tax payment; the imperfection of the basic legislation that regulates the gambling business and related activities, which allows tax optimization by disguising the activities of the organization and conducting gambling under related activities; insufficiently effective work of law enforcement agencies in the fight against illegal gambling business and criminal offenses committed in the field of gambling business; insufficient cooperation of the State Tax Service of Ukraine with the Commission for the Regulation of Gambling and Lotteries, the Ministry of Finance of Ukraine in matters of control over the activities of gambling organizers; lack of experience of DPS employees in matters of tax administration in the field of gambling business.