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Taxes and Taxation
Reference:

Zherebtsova, A. A. Luxury Tax in the Tax System of the Russian Federation

Abstract: Luxury tax is going to be an essential part of the entire tax system of the Russian Federation and function within the framework of this system. Luxury tax will be an indirect tax, it is described by economic, fi nancial and legal categories. It has main features and taxation principles. The essence of luxury tax is shown through its functions: fi scal, distribution, stimulating and control functions.

Keywords:

taxes and taxation, luxury, indirect tax, goals of taxation, social and economical leveling, emotional satisfaction, tax features, tax criteria, taxation principles, tax functions.

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