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Category of Equity in the Context of the Luxury Tax Implementation

Author

Listed:
  • Pavlo Krainii

    (Assistant Professor of the Department of Public Law, Faculty of Law, Yuriy Fedkovych Chernivtsi National University, Ukraine)

Abstract

The luxury tax is one of the most discussed taxes to make possible the introduction of a policy of social equity, which is extremely relevant and in demand. It is worth noting that the category of "equity" is certainly a basic category, which plays a significant role in the formation of the concept within which such a tax policy is implemented. Despite its comprehensive significance, the concept of equity is an important social ideal that helps to realize the luxury tax. One way or another, throughout history and within various forms of state, government and political systems, there have been implemented luxury taxes. Although not every time, the concept of "equity" played a decisive role in such a process. However, in the XXI century, it is impossible to imagine the necessity of introducing a luxury tax was accompanied by any other concept than the ideal of "equity".

Suggested Citation

  • Pavlo Krainii, 2019. "Category of Equity in the Context of the Luxury Tax Implementation," European Journal of Law and Public Administration, Editura LUMEN, vol. 6(2), pages 61-69, December.
    • Handle: RePEc:lum:ejlpa1:v:6:y:2019:i:2:p:61-69
    DOI: https://doi.org/10.18662/eljpa/85
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    More about this item

    Keywords

    Tax; Luxury; Equity; Equivalence;
    All these keywords.

    JEL classification:

    • H7 - Public Economics - - State and Local Government; Intergovernmental Relations
    • K10 - Law and Economics - - Basic Areas of Law - - - General (Constitutional Law)
    • K15 - Law and Economics - - Basic Areas of Law - - - Civil Law; Common Law
    • K33 - Law and Economics - - Other Substantive Areas of Law - - - International Law

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