 Gambling Taxation in Today’s Russia: Principles, Practices and Actual FiguresT.A. Koltsova, Y.A. Yukhtanova, O.V. Lukyanenko and N.G. Khayrullina European Research Studies Journal, 2018, vol. XXI, issue Special1, 198-205 Abstract: The article is devoted to today's situation and prospects for the development of gambling taxation in the country. The gambling industry is continually developed. Currently, this type of entrepreneurial activities can be found almost throughout the Russian Federation. But the problem of gambling industry is associated, to a large extent, with the fact that it is rather difficult to control the income and expense of bookmakers, owners of casinos and slot machines.Insufficient transparency of gambling industry leads to new restrictions or prohibitions by the state, instead of implementing an effective taxation system. As the objects for the study, the authors selected the main elements of the tax on gambling.In this article the dynamics of the number of taxpayers, subjects of taxation and amount of budget income by taxing the gambling industry over time is analysed. As a result of the study the problems of gambling taxation are defined and their possible solutions are proposed. Keywords: Gambling industry; gambling zones; taxation; subject of taxation; taxation base; tax rate; taxable period; budget revenue. JEL Classification Codes: H71.Read the Full Version here (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:ers:journl:v:xxi:y:2018:i:special1:p:198-205 Access Statistics for this article More articles in European Research Studies Journal from European Research Studies Journal |
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