UDC 330.33

COMPARATIVE ANALYSIS OF THE SUMPTUARY TAX IN FOREIGN COUNTRIES. ASSESSMENT OF PROSPECTS FOR RUSSIA

Nikolaeva Ekaterina Victorovna
Peoples’ Friendship University of Russia

Abstract
The article is dedicated to comparative analysis of the sumptuary tax in foreign countries. Analyzed the main parameters of the sumptuary tax in foreign countries. Great attention is paid to necessity for introduction of this tax in the Russian Federation territory. The main problems of the introduction of the sumptuary tax in Russia are observed.

Article reference:
Comparative analysis of the sumptuary tax in foreign countries. Assessment of prospects for Russia // Economics and innovations management. 2014. № 5 [Electronic journal]. URL: http://ekonomika.snauka.ru/en/2014/05/5225

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