Template-Type: ReDIF-Article 1.0
Author-Name: Nina I. Malis
Author-Email:  malis.nina@mail.ru
Author-Workplace-Name: Budget and Treasury Academy of the Ministry of Finance of the Russian Federation, Moscow, Russia
Title: Luxury Tax: a Populists’ Measure or a Way to Improve the Public Budget Income?
Abstract: The article author examines in what way the public budget gaps can be filled. She identifies the tax rate increase among other measures to be used. The article author maintains that the current taxation mechanism is used inappropriately; first of all, there are ways to improve its use through better tax collection supervision, through the transfer pricing use and through curbing the malafide practices of tax break use. According to the article author, such measures as the malafide taxpayer identification and punishment, corruption elimination in the tax authorities, and the tax debt elimination would be more efficient and would promote the use of the fair taxation principles, whereas the luxury tax introduction would not be so efficient.
Classification-JEL: H30, H24, H26
Keywords: luxury tax, progressive taxation, proportional taxation, inheritance tax, gift tax
Journal: Finansovyj žhurnal — Financial Journal
Pages: 83-90
Issue: 1
Year: 2011
Month: January
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2011/1/statii/2011_01_07.pdf
File-Format: Application/pdf 
Handle: RePEc:fru:finjrn:110107:p:83-90