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COMPARATIVE ANALYSIS OF THE SUMPTUARY TAX IN FOREIGN COUNTRIES. ASSESSMENT OF PROSPECTS FOR RUSSIA
Nikolaeva Ekaterina Victorovna
Peoples’ Friendship University of Russia
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: https://ekonomika.snauka.ru/en/2014/05/5225
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