Personally, there will be upside and downside if the government really impose a tax on it or choose to regulate. It is upside in the way of, these taxes are necessary to bring up the economic status of one country once again. Due to the pandemic, most of the country's economy drastically drops at the bottom that is why the government trying to find a solution. On the other hand, it is downside simply because users must now have to compromise with this situation. Besides, having a regulation will now break the form of anonymity on online gambling.