koz"Вестник Северо-Казахстанского университета имени Манаша Козыбаева"Bulletin of Manash Kozybayev North Kazakhstan University2958-003X2958-0048М. Қозыбаев атындағы СҚУkoz-409Research ArticleСОЦИАЛЬНО-ГУМАНИТАРНЫЕ НАУКИSOCIAL AND HUMAN SCIENCESФУНКЦИОНИРОВАНИЕ НАЛОГА НА РОСКОШЬ В РОССИИ И В КАЗАХСТАНЕ ОПИРАЯСЬ НА ПРИНЦИПЫ СТРАТЕГИЧЕСКОГО ПЛАНИРОВАНИЯOPERATION OF LUXURY TAX IN RUSSIA AND KAZAKHSTAN BASED ON THE STRATEGIC PLANNING PRINCIPLESБаймагамбетовА. А.BaimagambetovA. A.

Кокшетау

Kokshetau

НефасC.NefasS.

Вильнюс

Vilnus

Кокшетауский университет имени Абая МырзахметоваКазахстанAbay Myrzakhmetov Kokshetau UniversityKazakhstanУниверситет имени Миколас РомерисЛитваMicholas Romeris UniversityLithuania20191908202104 (45)7987Copyright © Баймагамбетов А.А., Нефас C., 20212021Баймагамбетов А.А., Нефас C.Baimagambetov A.A., Nefas S.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://vestnik.ku.edu.kz/jour/article/view/409

Объектом исследования является функционирование налога на роскошь в системе финансового и стратегического планирования.Предмет исследования являются дефинитивы «роскошь», «налог на роскошь», принципы функционирования стратегического менеджмента, а также «информационная окружающая среда» налога на роскошь. В статье исследуются разные источники термина «роскошь», налога на роскошь, финансовой политики, стратегического планирования. Авторы рассматривают и анализируют практики разных ученных и классиков, раскрывается информация о связи между планированием и конечным результатом. Обосновывается целесообразность взвешенного решения для принятия нового налога, в частности приводятся примеры стратегического финансового планирования. Методологическую базу исследования составили сравнительный анализ и сравнительно-правовой метод. Авторы анализируют свои выводы и предложения по важности влияния финансового и стратегического планирования при введении налога на роскошь.

The object of the study is the operating of the luxury tax in the system of financial and strategic planning.The subject of the study is the definitions of «luxury», «luxury tax», the operating principles of strategic management, and «information environment» of the luxury tax.The article explores different sources of the term «luxury», luxury tax, financial policy, strategic planning. The authors consider and analyze the practices of different scientists and classics, disclose information about the relationship between planning and the final outcome. The expediency of a balanced decision on the adoption of a new tax is justified; in particular, there are examples of strategic financial planning. The methodological basis of the study includes comparative analysis and the comparative law method. The authors analyze their conclusions and proposals on the importance of the financial and strategic planning impact on the introduction of a luxury tax.

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The authors declare that there are no conflicts of interest present.