Kontakt
Jak kupować
Dostawa
Doradca ds. zakupów
Luxury Excise Tax
Fiscal Effects and Political Purposes of Introducing Luxury Excise Tax in Armenia
Angielski
421 b
Nawet do 30 dni na zwrot
Klienci kupili także
/
Miękka
174.43
zł
/
Miękka
49.69
zł
/
Miękka
30.25
zł
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.
Informacje o książce
Angielski
Podaruj tę książkę jeszcze dziś
To łatwe
1 Dodaj książkę do koszyka i wybierz „dostarczyć jako prezent” 2 W odpowiedzi wyślemy Ci bon 3 Książka dotrze na adres obdarowanegoMogłoby Cię także zainteresować
/
Twarda
567.91
zł
/
Twarda
899.76
zł
/
Miękka
55.80
zł
/
Miękka
89.97
zł
/
Miękka
76.04
zł
Cześć! Jestem Libroamiko, Twój doradca książkowy.
Jak mogę Ci pomóc?