FOREIGN EXPERIENCE TAXATION OF LUXURY TAX, WAYS AND MEANS OF ITS INTRODUCTION IN UKRAINE
Journal Title: Legea și viața - Year 2018, Vol 2, Issue 5
Abstract
The article examines the foreign practice of the application of the luxury tax, the name of which has a luxury tax in different countries. The system of taxation objects and the rates on which the luxury tax is levied in foreign countries is organized and considered. The stages of the introduction of the luxury tax in Ukraine are analyzed and analyzed. Ways of introducing a luxury tax in Ukraine are offered.
Authors and Affiliations
Mikhail DUMCHIKOV
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