To a question of expediency of introduction of a tax on luxury in tax system of the Republic of Kazakhstan

Abstract

This article is devoted to expediency of introduction of a tax on luxury in tax system of the Republic of Kazakhstan as separate type of a direct tax. In this article history and prerequisites of emergence of a tax on luxury, the analysis of experience of foreign countries, and also «a tax on luxury» in the Republic of Kazakhstan is considered.
Key words: tax on luxury, tax system, introduction of a tax, income, taxation, treasury, obtaining income.