GAMBLING AS A TAXABLE OBJECT IN UKRAINE

The gambling market in Ukraine was opened in 2020, until now since 2009 gambling has been prohibited and recognized as a crime. But the tax legislation, which provided for the rules for taxation of this activity, adopted in 2010 under the conditions of the prohibition of gambling after its permission, has not been changed. An analysis of tax revenues from gambling for 2021-2024 showed the shadowing of this market, and therefore the need to change tax legislation. To formulate proposals for effective taxation of this industry, it is necessary to establish the legal nature of gambling. In Ukraine, there are no unified approaches to this concept, gambling is understood as a service, as a type of aleatory contract, as a financial activity. An analysis of EU legislation has shown that in the EU gambling is understood as a service, which requires Ukraine to also change its approaches to the regulation and taxation of gambling as a service sector.