Gambling business, being one of the types of entrepreneurship, is subject to compulsory contributions to the budget of the country. The procedure of such deductions is regulated by the norms of tax legislation. Violations of the existing rules of taxation entail legal liability in the manner prescribed by the Code of the Republic of Kazakhstan on Administrative Offences, the Criminal Code of the Republic of Kazakhstan. The tax policy of Kazakhstan with respect to different types of entrepreneurship is not homogeneous. The specifics of different types of entrepreneurship are reflected in the mechanisms and amounts of their taxation. The tendency towards a differentiated approach is a peculiarity of the Kazakhstani taxation model.

       At present, a draft of the new Tax Code, which should be the result of the latest tax reform initiated by the President of the Republic of Kazakhstan K.-J. Tokayev, is undergoing its first reading in the Majilis of the Parliament. In the context of this project it is supposed to increase the volume of taxation in the gambling business. At realisation of the new tax policy the sphere of gambling business in Kazakhstan can undergo serious difficulties. This assumption requires an early elaboration of measures to keep the gambling business exclusively in the legal field through the simultaneous establishment of obstacles to its departure into the shadow sector of the economy.