This is more than enough time to draw certain conclusions about how successful the reform was and what other tasks need to be completed to improve the conditions for the functioning of the legal gambling market. Finally, such an audit was conducted by the Accounting Chamber. Let's consider its main results.

The Accounting Chamber of Ukraine has recently completed an audit entitled "Gambling Business: Expectations and Reality". The audit found that the legalisation of gambling in Ukraine has significantly increased tax revenues from licensed gambling organisers and attracted billions of hryvnias to the state budget through the payment of licence fees by legal organisers.

However, despite the fact that the financial dynamics of the reform are indeed positive for the budget, there are still many regulatory gaps that prevent the market from realising its full potential. The problem of combating illegal operators remains relevant, which hinders the normal operation of licensed companies and reduces the effectiveness of preventing the spread of gambling addiction.

One of the key points highlighted in the audit is the unimplemented State Online Monitoring System (SOMS). This is a tool that should have removed all manipulations around the real amount of money in the gambling sector and created additional mechanisms to protect players.

Another problem was the lack of regulation of lottery licensing. The law provided for the creation of a unified licensing system, but this provision was never fully implemented. As a result, part of the gambling business, including lotteries, seems to have " fallen out" of the legal regulation system and exists in the shadows. As a result, lottery operators imitate gambling without having any licences, and thus cause multi-billion dollar losses to the budget every year.

In addition, there are still questions about illegal gambling in the online segment. This contributes to the spread of illegal gambling advertising on the network, which also stimulates the formation of a powerful shadow sector and the transition of players to it. Such actions can increase the negative consequences for society, in particular, they increase the risk of gambling addiction, loss of funds by players and illegal use of their personal data.

Obviously, the shortcomings in the gambling regulation system have not only budgetary but also social consequences. And they will not be resolved by themselves. That is why the Accounting Chamber calls for strengthening cooperation between the state authorities - the national regulator, law enforcement agencies, prosecutors and the Parliament. As part of this cooperation, it is necessary to develop and implement an effective system of monitoring and control, to intensify the mechanisms for blocking the work of illegal operators and bringing them to justice. Only systematic and coordinated work of all reform participants can ensure a favourable environment for further market development.