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Luxury Tax: a Populists’ Measure or a Way to Improve the Public Budget Income?

Author

Listed:
  • Nina I. Malis

    (Budget and Treasury Academy of the Ministry of Finance of the Russian Federation, Moscow, Russia)

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.

Suggested Citation

  • Nina I. Malis, 2011. "Luxury Tax: a Populists’ Measure or a Way to Improve the Public Budget Income?," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 83-90, January.
    • Handle: RePEc:fru:finjrn:110107:p:83-90
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    Citations

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    Cited by:

    1. Nina I. Malis, 2018. "Improvement of Tax Policy at the Regional Level: Main Directions," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 51-60, February.

    More about this item

    Keywords

    luxury tax; progressive taxation; proportional taxation; inheritance tax; gift tax;
    All these keywords.

    JEL classification:

    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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