International Experience of State Regulation of Lotteries and Distribution of Proceeds from their Holding

The subject of the research is the international experience of organizing, conducting and regulating lotteries, as well as the practice of distributing proceeds from them. The relevance of the study is justified by the high popularity of lotteries in the world and the colossal size of the constantly growing annual revenue from their holding, amounting to hundreds of billions of dollars. The purpose of the work is to analyze and systematize foreign experience in the organization and conduct of state lotteries, including the structure of revenue distribution (the size of the prize fund, taxes, targeted deductions) using methods of quantitative and comparative assessment, historical, statistical and causal analysis. The aim of the study is to evaluate the distribution structure of lottery revenue abroad and the possibility of applying foreign experience in relation to current regulations in the Russian Federation. It is concluded that despite the fact that in many countries, in particular, in Germany, there is an effective practice of a systematic approach to the allocation of lottery income to the budget and targeted financing of socially important projects, it is still insufficiently studied and practically not used in our country. According to the author, foreign experience, including German, in the field of lottery business should be taken into account when considering proposals to improve Russian legislation regarding the distribution of lottery revenue.