Features of gambling business taxes in services of Russia

The relevance of the study is dictated by the fact that gambling operations in the business system is directly related to the receiving of profit by entrepreneurs, is included in the general procedure for regulating the current tax legislation of the Russian Federation. In this regard, it is important to consider the essence, concept of gambling and the influence of the state on the gambling industry, taking into consideration the current procedure of charges and paying tax on the gambling business. This made it possible to identify the most controversial problems more fully and consider possible solutions to them on the basis of the current legal aspects of the tax, which is of interest in connection with the restriction of gambling activity, which is its specificity. For the most effective collection of this tax, it is proposed to strengthen the control by law enforcement agencies over the activities of gambling organizations in the respective territories.