Luxury tax perspectives: The evidence of the Republic of Belarus

The study is dedicated to the reasons for luxury tax implementation into the national taxation system. The purpose of the research is to study the emergence and experience of applying the luxury tax in various countries in order to determine the feasibility of introducing such a tax in the Republic...

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Bibliographic Details
Main Authors: Yury Yu. Karaleu, Polina I. Tishkovskaya
Format: Article
Language:English
Published: Peoples’ Friendship University of Russia (RUDN University) 2023-12-01
Series:RUDN Journal of Economics
Subjects:
Online Access:https://journals.rudn.ru/economics/article/viewFile/37315/22987