GAMBLING AS A TAXABLE OBJECT IN UKRAINE
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Published:
Jun 11, 2025
Abstract
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.
How to Cite
Yevsieiev, D. (2025). GAMBLING AS A TAXABLE OBJECT IN UKRAINE. Baltic Journal of Legal and Social Sciences, (2), 70-78. https://doi.org/10.30525/2592-8813-2025-2-9
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Keywords
gambling services, gambling business, taxation, tax administration, taxable object
References
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6. GREEN PAPER On on-line gambling in the Internal Market: Brussels, 24.3.2011 COM(2011) 128 final. Retrieved from: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex:52011DC0128. [in English].
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10. Maydanyk N. (2005) Dohovir pro azartni ihry (tsyvilistychni aspekty) [Agreement on gambling (civil aspects)]. Yurydychna Ukrayina [Legal Ukraine], 6, 32-27. [in Ukrainian].
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12. On principles for the protection of consumers and players of online gambling services and for the prevention of minors from gambling online Text with EEA relevance 2014/478/EU: Commission Recommendation of 14 July 2014 (2014/478/EU). Retrieved from: https://eur-lex.europa.eu/eli/reco/2014/478/oj/eng#ntc3-L_2014214EN.01003801-E0003. [in English].
13. Petrychko N. O. (2010) Nezakonni azartni ihry: kryminalʹno-pravove ta kryminolohichne doslidzhennya [Illegal gambling: criminal law and criminological research]: dys. … kand. yuryd. nauk [dissertation ... candidate of legal sciences]: 12.00.08. Kyiv, 258. [in Ukrainian].
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16. Pro spilʹnu systemu podatku na dodanu vartistʹ [For the common system of value added tax]: Dyrektyva Rady 2006/112/ EC vid 28 lystopada 2006 roku [Council Directive 2006/112/YES of 28 November 2006]. Retrieved from: https://zakon.rada.gov.ua/rada/show/994_928#n447. [in Ukrainian].
17. Pro zaboronu hralʹnoho biznesu v Ukrayini: Zakon Ukrayiny vid 15 travnya 2009 roku № 1334-VI [On the Prohibition of Gambling in Ukraine: Law of Ukraine No. 1334-VI of May 15, 2009.]. Retrieved from: https://zakon.rada.gov.ua/laws/show/1334-17#Text. [in Ukrainian].
18. Pro zapobihannya vykorystannyu finansovoyi systemy dlya tsiley vidmyvannya hroshey abo finansuvannya teroryzmu, pro vnesennya zmin do Rehlamentu Yevropeysʹkoho Parlamentu i Rady (EC) № 648/2012 ta pro skasuvannya Dyrektyvy Yevropeysʹkoho Parlamentu i Rady 2005/60/EC ta Dyrektyvy Komisiyi 2006/70/EC [On the prevention of the use of the financial system for the purposes of money laundering or terrorist financing, amending Regulation (EU) No 648/2012 of the European Parliament and of the Council and repealing Directive 2005/60/EC of the European Parliament and of the Council and Commission Directive 2006/70/EC]: Dyrektyva Yevropeysʹkoho Parlamentu i Rady (EC) 2015/849 vid 20 travnya 2015 roku [Directive (EU) 2015/849 of the European Parliament and of the Council of 20 May 2015.]. Retrieved from: https://zakon.rada.gov.ua/laws/show/984_037-15#Text. [in Ukrainian].
19. Shchodo posluh na vnutrishnʹomu rynku [Regarding services in the internal market]: Dyrektyva Yevropeysʹkoho Parlamentu i Rady №2006/123/EC vid 12 hrud. 2006 r. [Directive of the European Parliament and of the Council No. 2006/123/EC of 12 December 2006]. Retrieved from: http://zakon.rada.gov.ua/laws/show/994. [in Ukrainian].
20. Toporetska Z. M. (2017) Hralʹnyy biznes yak odyn z osnovnykh vydiv diyalʹnosti orhanizovanykh zlochynnykh uhrupuvan [Gambling business as one of the main types of activity of organized criminal groups]. Visnyk kryminalʹnoho sudochynstva [Bulletin of Criminal Procedure], 1, 134-141. [in Ukrainian].
21. Toporetska Z. M. (2021) Istoriya hralʹnoho biznesu nezalezhnoyi Ukrayiny [History of the gambling business of independent Ukraine]. Realizatsiya derzhavnoyi antykoruptsiynoyi polityky v mizhnarodnomu vymiri: materialy VI Mizhnar. nauk.-prakt. konf. (Kyyiv, 9–10 hrud. 2021 r.) [Implementation of state anti-corruption policy in the international dimension: materials of the 6th International Scientific-Practical Conference (Kyiv, December 9–10, 2021)]. Kyiv: Nats. akad. vnutr. sprav, 515–518. [in Ukrainian].
22. Toporetska Z. M. (2022b) Lehalizatsiya koruptsiynykh dokhodiv z vykorystannyam hralʹnoho biznesu ta loterey [Legalization of corruption incomes using gambling and lotteries.]. Realizatsiya derzhavnoyi antykoruptsiynoyi polityky v mizhnarodnomu vymiri : materialy VII Mizhnar. nauk.- prakt. konf. (Kyyiv, 8–9 hrud. 2022 r.) [Implementation of state anti-corruption policy in the international dimension: materials of the VII International Scientific-Practical Conference (Kyiv, December 8–9, 2022)]. Kyiv : Nats. akad. vnutr. sprav, 291-296. [in Ukrainian].
23. Toporetska Z. M. (2022a) Publichne upravlinnya hralʹnym biznesom ta lotereynoyu diyalʹnistyu i protydiya zlochynam, povyazanym z nymy: teoriya ta praktyka [Public management of gambling business and lottery activities and countering crimes related to them: theory and practice]. Kyiv: Alerta, 424. [in Ukrainian].
24. Toporetska Z. M. (2019) Lotereyi: 50 pytanʹ i vidpovidey: nauk.-prakt. vyd. [Lotteries: 50 questions and answers: scientific-practical edition]; za nauk. red. d. yu.n., prof. M. A. Pohoretsʹkoho. Kyyiv: Alerta, 222. [in Ukrainian].
25. Toporetska Z. M. (2023) Shchodo dotsilʹnosti vidnesennya ponyattya «lotereya» do azartnykh ihor» [On the appropriateness of attributing the concept of "lottery" to gambling]. Materialy ХIX Vseukrayinsʹkoyi naukovo-praktychnoyi konferentsiyi ««Ukrayinsʹka mova v yurysprudentsiyi: stan, problemy, perspektyvy» (m. Kyyiv, 24 lystopada 2023 r.) [Materials of the 19th All-Ukrainian Scientific and Practical Conference ""Ukrainian Language in Jurisprudence: Status, Problems, Prospects" (Kyiv, November 24, 2023)]. Kyiv: NAVS, 99-102. [in Ukrainian].
2. Criminal proceedings against Piergiorgio Gambelli and Others. Reference for a preliminary ruling: Tribunale di Ascoli Piceno – Italy. Right of establishment – Freedom to provide services – Collection of bets on sporting events in one Member State and transmission by internet to another Member State – Prohibition enforced by criminal penalties – Legislation in a Member State which reserves the right to collect bets to certain bodies: Judgment of the Court of 6 November 2003. Case No. C-243/01. Retrieved from: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex:62001CJ0243. [in English].
3. Her Majesty's Customs and Excise v Gerhart Schindler and Jörg Schindler: Judgment of the Court of 24 March 1994. Case no. C-275/92. Retrieved from: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex:61992CJ0275. [in English].
4. Getmantsev D.O. (2008) Azartna hra v Ukrayini ta za kordonom. Narys suchasnoyi teoriyi pravovoho rehulyuvannya ihor na hroshi [Gambling in Ukraine and abroad. An essay on the modern theory of legal regulation of gambling for money]. K.: SEEM Prynt, 209. [in Ukrainian].
5. Green O.O. (2012) Dohovory v tsyvilʹnomu pravi Ukrayiny [Contracts in the civil law of Ukraine]: Uzhhorod: Vydavnytstvo FOP Breza A.E., 219. [in Ukrainian].
6. GREEN PAPER On on-line gambling in the Internal Market: Brussels, 24.3.2011 COM(2011) 128 final. Retrieved from: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex:52011DC0128. [in English].
7. Lutsyk A.I. (2006) Fiskalʹni ta rehulyuyuchi zasady derzhavnoho podatkovoho menedzhmentu [Fiscal and regulatory principles of state tax management:]: Avtoref. dys. … kand. ekon. nauk [Abstract of dissertation ... candidate of economic sciences:]: 08.04.01. Ternopil, 20. [in Ukrainian].
8. Markku Juhani Läärä, Cotswold Microsystems Ltd and Oy Transatlantic Software Ltd v Kihlakunnansyyttäjä (Jyväskylä) and Suomen valtio (Finnish State). – Reference for a preliminary ruling: Vaasan hovioikeus – Finland. – Freedom to provide services. Exclusive operating right. Slot machines: Judgment of the Court of 21 September 1999. Case No. C-124/97. Retrieved from: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex:61997CJ0124. [in English].
9. Maydanyk N.I. (2007) Dohovory azartnoyi hry v tsyvilʹnomu pravi Ukrayiny: monohrafiya [Gambling Contracts in the Civil Law of Ukraine: monograph]. K. : Yustynian, 264. [in Ukrainian].
10. Maydanyk N. (2005) Dohovir pro azartni ihry (tsyvilistychni aspekty) [Agreement on gambling (civil aspects)]. Yurydychna Ukrayina [Legal Ukraine], 6, 32-27. [in Ukrainian].
11. Muzyka O. A. (2005) Finansove pravo: navch. posib. 2-he vyd., dop., pererob. [Financial law: a textbook. 2nd ed., supplemented, revised]. K.: Vyd. PALYVODA A. V., 18. [in Ukrainian].
12. On principles for the protection of consumers and players of online gambling services and for the prevention of minors from gambling online Text with EEA relevance 2014/478/EU: Commission Recommendation of 14 July 2014 (2014/478/EU). Retrieved from: https://eur-lex.europa.eu/eli/reco/2014/478/oj/eng#ntc3-L_2014214EN.01003801-E0003. [in English].
13. Petrychko N. O. (2010) Nezakonni azartni ihry: kryminalʹno-pravove ta kryminolohichne doslidzhennya [Illegal gambling: criminal law and criminological research]: dys. … kand. yuryd. nauk [dissertation ... candidate of legal sciences]: 12.00.08. Kyiv, 258. [in Ukrainian].
14. Pohoretskyi, M., Cherniak, A., Serhieieva, D., Toporetska, Z., & Iskenderov, E. (2022). State monopoly on gambling on the example of the organization lotteries by state-owned banks. Amazonia Investiga, 11(54), 357-366. https://doi.org/10.34069/AI/2022.54.06.34. [in English].
15. Pro derzhavne rehulyuvannya diyalnosti shchodo orhanizatsiyi ta provedennya azartnykh ihor: Zakon Ukrayiny vid 14 lypnya 2020 r. №768-IX [On state regulation of activities related to the organization and conduct of gambling: Law of Ukraine dated July 14, 2020 No. 768-IX]. Retrieved from: https://zakon.rada.gov.ua/laws/show/768-20#Text. [in Ukrainian].
16. Pro spilʹnu systemu podatku na dodanu vartistʹ [For the common system of value added tax]: Dyrektyva Rady 2006/112/ EC vid 28 lystopada 2006 roku [Council Directive 2006/112/YES of 28 November 2006]. Retrieved from: https://zakon.rada.gov.ua/rada/show/994_928#n447. [in Ukrainian].
17. Pro zaboronu hralʹnoho biznesu v Ukrayini: Zakon Ukrayiny vid 15 travnya 2009 roku № 1334-VI [On the Prohibition of Gambling in Ukraine: Law of Ukraine No. 1334-VI of May 15, 2009.]. Retrieved from: https://zakon.rada.gov.ua/laws/show/1334-17#Text. [in Ukrainian].
18. Pro zapobihannya vykorystannyu finansovoyi systemy dlya tsiley vidmyvannya hroshey abo finansuvannya teroryzmu, pro vnesennya zmin do Rehlamentu Yevropeysʹkoho Parlamentu i Rady (EC) № 648/2012 ta pro skasuvannya Dyrektyvy Yevropeysʹkoho Parlamentu i Rady 2005/60/EC ta Dyrektyvy Komisiyi 2006/70/EC [On the prevention of the use of the financial system for the purposes of money laundering or terrorist financing, amending Regulation (EU) No 648/2012 of the European Parliament and of the Council and repealing Directive 2005/60/EC of the European Parliament and of the Council and Commission Directive 2006/70/EC]: Dyrektyva Yevropeysʹkoho Parlamentu i Rady (EC) 2015/849 vid 20 travnya 2015 roku [Directive (EU) 2015/849 of the European Parliament and of the Council of 20 May 2015.]. Retrieved from: https://zakon.rada.gov.ua/laws/show/984_037-15#Text. [in Ukrainian].
19. Shchodo posluh na vnutrishnʹomu rynku [Regarding services in the internal market]: Dyrektyva Yevropeysʹkoho Parlamentu i Rady №2006/123/EC vid 12 hrud. 2006 r. [Directive of the European Parliament and of the Council No. 2006/123/EC of 12 December 2006]. Retrieved from: http://zakon.rada.gov.ua/laws/show/994. [in Ukrainian].
20. Toporetska Z. M. (2017) Hralʹnyy biznes yak odyn z osnovnykh vydiv diyalʹnosti orhanizovanykh zlochynnykh uhrupuvan [Gambling business as one of the main types of activity of organized criminal groups]. Visnyk kryminalʹnoho sudochynstva [Bulletin of Criminal Procedure], 1, 134-141. [in Ukrainian].
21. Toporetska Z. M. (2021) Istoriya hralʹnoho biznesu nezalezhnoyi Ukrayiny [History of the gambling business of independent Ukraine]. Realizatsiya derzhavnoyi antykoruptsiynoyi polityky v mizhnarodnomu vymiri: materialy VI Mizhnar. nauk.-prakt. konf. (Kyyiv, 9–10 hrud. 2021 r.) [Implementation of state anti-corruption policy in the international dimension: materials of the 6th International Scientific-Practical Conference (Kyiv, December 9–10, 2021)]. Kyiv: Nats. akad. vnutr. sprav, 515–518. [in Ukrainian].
22. Toporetska Z. M. (2022b) Lehalizatsiya koruptsiynykh dokhodiv z vykorystannyam hralʹnoho biznesu ta loterey [Legalization of corruption incomes using gambling and lotteries.]. Realizatsiya derzhavnoyi antykoruptsiynoyi polityky v mizhnarodnomu vymiri : materialy VII Mizhnar. nauk.- prakt. konf. (Kyyiv, 8–9 hrud. 2022 r.) [Implementation of state anti-corruption policy in the international dimension: materials of the VII International Scientific-Practical Conference (Kyiv, December 8–9, 2022)]. Kyiv : Nats. akad. vnutr. sprav, 291-296. [in Ukrainian].
23. Toporetska Z. M. (2022a) Publichne upravlinnya hralʹnym biznesom ta lotereynoyu diyalʹnistyu i protydiya zlochynam, povyazanym z nymy: teoriya ta praktyka [Public management of gambling business and lottery activities and countering crimes related to them: theory and practice]. Kyiv: Alerta, 424. [in Ukrainian].
24. Toporetska Z. M. (2019) Lotereyi: 50 pytanʹ i vidpovidey: nauk.-prakt. vyd. [Lotteries: 50 questions and answers: scientific-practical edition]; za nauk. red. d. yu.n., prof. M. A. Pohoretsʹkoho. Kyyiv: Alerta, 222. [in Ukrainian].
25. Toporetska Z. M. (2023) Shchodo dotsilʹnosti vidnesennya ponyattya «lotereya» do azartnykh ihor» [On the appropriateness of attributing the concept of "lottery" to gambling]. Materialy ХIX Vseukrayinsʹkoyi naukovo-praktychnoyi konferentsiyi ««Ukrayinsʹka mova v yurysprudentsiyi: stan, problemy, perspektyvy» (m. Kyyiv, 24 lystopada 2023 r.) [Materials of the 19th All-Ukrainian Scientific and Practical Conference ""Ukrainian Language in Jurisprudence: Status, Problems, Prospects" (Kyiv, November 24, 2023)]. Kyiv: NAVS, 99-102. [in Ukrainian].