Ezeeva, I.R. Some problems of tax inequality

Abstract: This article concerns the problems of tax inequality in Russia both for organizations and for the physical persons. The author analyzes the characteristic features of definition of “luxury” and the order of its administration. The article proves that the novel tax shall not be applicable. Based upon her studies the author offers other means to burden “rich” persons. Introduction of a new tax may provoke the outflow of capital from Russia to the states not having similar taxes. Since the tax rate is considerable, large amount of income of rich people shall become “shadow income”. Also, it is necessary to wait till the property tax is introduced and analyze it. Introduction and practical application of property tax may lead to dismissal of the newly planned luxury tax.

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