Правове регулювання оподаткування азартних ігор в Україні

The article is devoted to the issues of legal regulation and taxation of the gambling business in Ukraine. It has been established that for a long time, gambling operated in the shadow economy, which made effective control over revenues and state budget replenishment impossible. The conditions have been characterized under which, only with the legalization of the gambling business in 2020, it became possible to establish a transparent system of taxation and control over the activities of gambling operators, allowing the state to increase budget revenues, implement mechanisms to protect citizens from the negative social consequences of gambling, and attract investments into related sectors, particularly tourism and the entertainment industry.

Legislation and scientific sources have been analyzed, indicating the inconsistency of legislative policy and the low efficiency of the current model, which creates risks for both business and the state. The main problems have been identified: complex tax administration, uncertainty in defining and taxing winnings, double taxation of the same funds, and a segment of the market that still operates in the “grey zone.” It has been proven that special attention should be given to the taxation of services provided by non-residents and the application of international conventions.

The introduction of the State Online Monitoring System has been proposed, which will allow obtaining reliable data on gaming sessions and enhance the efficiency of tax control, although its implementation may create new challenges due to potential discrepancies between financial and gaming indicators. A comparison of the Ukrainian model with other countries has been carried out, demonstrating that it is closer to Latin American markets, where the process of legalization and the formation of tax mechanisms has been ongoing in recent years. It has been determined that attracting multinational companies requires an effective and balanced tax model capable of increasing budget revenues, stimulating the development of related sectors, and ensuring transparent business standards.