Luxury tax perspectives: The evidence of the Republic of Belarus
Yury Yu. Karaleu,
Polina I. Tishkovskaya
Abstract: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 of Belarus. Authors’ conclusions and findings have been presented against the background of the analysis of digitized texts on tax and bibliometric and scientometric analysis of the scientific field of taxation. As … Show more
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