Mayorov Vladimir Ivanovich,

PhD Law, lecturer of the Department of Constitutional, Administrative, and Financial Law of South Ural State University. 149, Kommuny Str., Chelyabinsk, 454080.

E-mail: 1955715@rambler.ru

Iziumova Evgenia Sergeyevna,

PhD student of the Department of Constitutional, Administrative, and Financial Law of South Ural State University. 149, Kommuny Str., Chelyabinsk, 454080.

E-mail: izumchik74@rambler.ru

109—113

351.762 + 342.951 : 351.762 + 342.743

The article points out and considers main functions of the Federal Taxation Service and its territorial bodies in the sphere of administrative and legal regulation of organization of gambling activities. Depending on the results of the analysis carried out the authors draw the conclusion on inefficiency of monitoring and supervision function of the state body because of the fact that

illegal organization of gambling activities through the Internet and illegal establishment of casinos out of gambling zones are still beyond the scope of jurisdiction of tax bodies. Depending on the results of the study the authors suggest ways of solution for this problem by means of giving the Federal Taxation Service sufficient powers.