Luxury Excise Tax

Name: Luxury Excise Tax
Brand: LAP Lambert Academic Publishing
SKU: 9783659257216
Price: 16462 HUF
Availability: InStock

Fiscal Effects and Political Purposes of Introducing Luxury Excise Tax in Armenia

Szerző: Lilit Nahapetyan

Nyelv:

Kötés: Puha kötésű

Kiadó: LAP Lambert Academic Publishing

Elérhetőség: Beszállítói készleten

Küldés 8-11 napon belül

16 462 Ft

Luxury taxes are included in the category of selective sales taxes or excise taxes. These taxes are...

Információk a könyvről

Szerző

Lilit Nahapetyan

Nyelv

Angol

Kötés

Könyv - Puha kötésű

Kiadva

2012

oldal

EAN

9783659257216

Enbook ID

07023640

Kiadó

LAP Lambert Academic Publishing

Súly

124

Méretek

150 x 220 x 4

Teljes leírás

Luxury taxes are included in the category of selective sales taxes or excise taxes. These taxes are levied on items that are uniquely or predominantly consumed by the rich meaning that the act of purchasing the goods is considered to be evidence of extraordinary ability to pay taxes (Lee, Johnson & Joyce 2007). The practice of the luxury excises is justified for a number of purposes; to raise additional revenue, to administer ability-to-pay approach and dispense social justice, to make a political appeal, to carry out protectionist and sumptuary policies, etc. The book considers the international experience of luxury excises in US, UK, France, and Russia and reveals the rationale behind the application of this tax is largely conditioned by the political regime and policy the country pursues. Nevertheless, the work is mostly focused on the discussion of the latest amendment in the Law on Excise Tax of RA in 2012. In Armenia this amendment came to be unofficially called Luxury tax and stirred up a lot of critique. Thus, the book concentrates on the fiscal effects and political appeals of luxury excises and on the estimation of the latest amendments in the Law on Excise Tax of RA.

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Luxury Excise Tax

Fiscal Effects and Political Purposes of Introducing Luxury Excise Tax in Armenia

Információk a könyvről

Teljes leírás

Érdekelheti

Azok a vásárlók, akik ezt a könyvet megvásárolták, a következőket is megvásárolták