State licensing control FTS of Russia in 2018

The problems of licensing control over the activities related to organizing and conducting gambling in bookmakers and sweepstakes, and the specifics of issuing an audit report by the tax authorities are considered. It is noted that, in comparison with the tax control, licensing control has its own specifics. The ways of protecting the rights of legal entities and individual entrepreneurs in the exercise of state and municipal control are analyzed. In the author’s opinion, the Federal Tax Service of Russia is advisable to develop methodological recommendations for employees of tax authorities, since the methodology for carrying out licensing control over this activity is not prescribed at the legislative level.