Author: Polina Ye. Animitsa, Cand. Sc. (Ec.), Researcher, Institute of Economics (Ural Branch of the Russian Academy of Sciences)

Abstract: Nowadays there is an in­depth discussion among politicians on reforming the system of estate taxation and introducing a luxury tax. In the article the author provides the examples of the developed countries which levied a luxury tax and reviews prospects for its introduction in Russia.

Keywords: Taxation, property, land tax, estate tax, luxury tax