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Zherebtsova, A. A. History of Taxation of Luxury Objects in Russia

Published in journal "Taxes and Taxation", 2012-9 in rubric "THEORY AND HISTORY OF TAXATION", pages 66-75.

Resume: The term ‘luxury’ had different meanings at different phases of history. The term was transformed not only due to economic and political development but also due to the governor’s desire in this or that period. Many items which used to be considered luxury have become the products of mass consumption with time. At different times luxury included household items, rare goods, trophies and exclusive right to perform certain activity. The given article describes the evolution of taxation of luxury objects in Russia.

Keywords: taxes and taxation, luxury, exclusive right, rarity excise, tax farming, state monopoly, privileges, mass consumption, richness.

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