The Legal Regulation of Lottery Proceeds

The article examines the modern and retrospective regulation of relations in the field of lottery, which is a source of revenue for the budgets of the Russian Federation. The authors conclude that the income received by the state from conducting lotteries is divided into a) tax income arising from the payment of tax by individuals upon receipt of winnings (personal income tax, and income tax from payment by lottery operators and distributors; b) non-tax income generated by mandatory target deductions and unclaimed winnings. It is also emphasized that the field of activity under consideration, which is profitable for the state, requires adjustments in terms of making changes to both tax legislation and budget legislation in terms of establishing fair amounts of targeted deductions to perform state functions for the development of physical culture and sports in the Russian Federation.