Annotation

The implementation of the functions assigned to the state requires the improvement of tools and methods for optimizing the national economy. A special place in this process is occupied by the introduction of amendments to the legislation on taxes and fees, which can have a positive impact on the social and moral level of citizens. In order to analyze the fiscal and educational functions, the article analyzes the provisions of the Tax Code of the Russian Federation, the provisions of regional legislation and the legislation of foreign countries regarding the regulation of the gambling tax. The key novelties of Federal Law of November 28, 2025 No. 425-FL are considered, according to which from January 1, 2026 Chapter 29 of the Tax Code of the Russian Federation is recognized as having lost force, and the gambling tax receives the status of a federal tax and is regulated by the provisions of the new Chapter 25.5. Changes in the list of taxable items, tax rates, the procedure for registering items and the forms of submitting applications are analyzed. A comparative legal analysis of the regulation of the gambling tax in the Russian Federation and post-Soviet states (the Republic of Tajikistan, the Republic of Belarus, the Republic of Kazakhstan, the Republic of Armenia, Georgia) has been carried out, which made it possible to identify the common features and specific characteristics of the taxation of this type of activity. The study allowed us to formulate a conclusion about the need to work on popularizing certain functions assigned to this payment, including social-educational and preventive functions, as well as the expediency of forming an appropriate level of tax and legal culture of taxpayers.