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Taxes and Taxation
Reference:

Zherebtsova, A. A. Concept and Mechanism of Taxation of Luxury Items in the Russian Federation

Abstract: Luxury is a very multifaceted and complicated phenomenon. The purpose of imposing tax on luxury items is to enlarge the budget and establish a social and economic equity in a society through demanding additional payment for a luxurious life style. In this article, the author provides his own definitions of ‘luxury’ and ‘luxury items’ within the framework of taxation and forms a reasonable author’s concept of taxation of luxury items in Russia. The author also develops a mechanism of taxation of luxury items and defines taxpayers and taxation elements.

Keywords:

taxes and taxation, luxury, demonstrative self-fulfillment, excess, rarity, value for a buyer, concept of taxation, mechanism of taxation, taxpayer, taxation elements.

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