OPERATION OF LUXURY TAX IN RUSSIA AND KAZAKHSTAN BASED ON THE STRATEGIC PLANNING PRINCIPLES
Abstract
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.
About the Authors
A. A. Baimagambetov
Abay Myrzakhmetov Kokshetau University
Kazakhstan
Kazakhstan
Kokshetau
S. Nefas
Micholas Romeris University
Lithuania
Lithuania
Vilnus
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Review
For citations:
Baimagambetov A.A., Nefas S. OPERATION OF LUXURY TAX IN RUSSIA AND KAZAKHSTAN BASED ON THE STRATEGIC PLANNING PRINCIPLES. Vestnik of M. Kozybayev North Kazakhstan University. 2019;(4 (45)):79-87.
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