International experience in establishing lottery revenue distribution standards as a basis for selecting the most effective and applicable models for lottery regulation in the Russian Federation

Aim . The work aimed to substantiate the concept of applying international experience in legislative establishment of lottery revenue distribution standards in Russian lottery legislation. Objectives. The work seeks to substantiate approaches to analyzing lottery legislation in various jurisdictions in terms of establishment of lottery expense standards; to analyze international experience in legal regulation of lottery expenses based on the proposed approaches; and to identify the legal basis for the formation and distribution of lottery revenue as a set of factors determining lottery revenue distribution standards. Methods . Approaches to a comparative legal analysis of lottery legislation in a representative number of jurisdictions in continental Europe, the United Kingdom, North and South America, and Australia are substantiated in various aspects using general scientific cognition methods. Results . Applying the proposed substantiated approaches to a comparative legal analysis of lottery legislation in various jurisdictions enabled to refine the subject of analysis, namely, to select the laws of states most closely related to Russian lottery legislation, i.e., the laws of federal states belonging to the Romano-Germanic legal family, which are identical to similar Russian legislation in their legislative foundations (conceptual framework, objectives), the established procedure governing the generation and distribution of lottery revenues; and, most importantly, the legal mechanism for establishing lottery revenue distribution standards. Conclusions . The identified factors determining the establishment of lottery revenue distribution standards led to the following concept: the quantitative certainty (normativity) of the lottery revenue distribution structure cannot be reduced to establishing a numerical ratio between its main components, imposed by the dominant objective of financial authorities in a given period. Standards are determined by a system of objectively acting factors and, when established by law, must express in legal form the will of the state, aimed at ensuring that the mechanism for distributing lottery revenues corresponds to the purpose of lottery activities, the type of government structure, the social focus of lotteries, the accountability and auditability of the activities of all participants empowered to organize and conduct lotteries, the stability and predictability of lottery revenue receipts to the budget, and the transparency and legitimacy of state actions at all stages of lottery conducting. The concept presented, as the main idea behind the study of international legislation regulating the distribution of lottery revenues, can serve as an appropriate methodological basis for selecting successful international practices applicable to the Russian Federation.