UDC 336.02

LUXURY TAX: PERSPECTIVES INTRODUCTION

Evsukova Yulia Sergeevna
Southwestern state University

Abstract
The article is sanctified to the social role of tax on a luxury in the tax system Russian Federation. An author is examine positive parties of introduction of tax on a luxury. The signs of this tax, characterizing him as economic, financial and legal to the category, are described. The functions of tax on a luxury, their realization in the process of taxation, public setting of this tax are considered.

Category: 08.00.00 Economics

Article reference:
Evsukova Y.S. Luxury tax: perspectives introduction // Student scientific researches. 2015. № 1 [Electronic journal]. URL: http://student.snauka.ru/en/2015/01/2370

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