Taxes and Taxation
Reference:
Zherebtsova, A. A.
History of Taxation of Luxury
Objects in Russia
// Taxes and Taxation.
2012. ¹ 9.
P. 66-75.
URL: https://en.nbpublish.com/library_read_article.php?id=61979
Zherebtsova, A. A. History of Taxation of Luxury
Objects in Russia
Abstract:
The term ‘luxury’ had different meanings at
different phases of history. The term was transformed
not only due to economic and political development
but also due to the governor’s desire in this or that
period. Many items which used to be considered luxury
have become the products of mass consumption
with time. At different times luxury included household
items, rare goods, trophies and exclusive right to
perform certain activity. The given article describes
the evolution of taxation of luxury objects in Russia.
Keywords:
taxes and taxation, luxury, exclusive right, rarity excise, tax farming, state monopoly, privileges, mass consumption, richness.
This article can be downloaded freely in PDF format for reading. Download article
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