Gambling Tax as a Source of Federal Budget Revenue: New Legal Dimensions and Risk Factors

The article examines the gambling tax in the context of the changes made to the tax and fee legislation of the Russian Federation and the budget legislation of the Russian Federation since January 2026. The gambling tax has been classified as a federal tax and fee and is defined as a source of tax revenues for the federal budget, which is intended to increase the revenue side of the budget in order to cover increased expenditures under certain sections of the budget classification. The paper defines the legal dimension of the gambling tax in the current period, examines a number of historical aspects of the formation and development of gambling taxation in relation tothe provisions of budget legislation, and identifi es and characterizes possible risk factors in achieving the state’s fi scal goals. The paper also proposes measures to overcome and eliminate risk factors and ensure the eff ectiveness of existing fi scal regulation measures.

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