Luxury tax: foreign experience and possibilities of application in Russia

The article focuses on attempts to introduce a luxury tax in the Russian Federation, taking into account the foreign experience of similar tax collection, and also addresses the main problems of its implementation. It is assumed that the goal of introducing a luxury tax, as an independent type of payment, should be a more complete implementation of the principle of vertical fairness of taxation. However, at present, as the study shows, the introduction of a full-fledged luxury tax in the Russian Federation is not possible due to a number of reasons.