Gulmiyra
Kaliyeva
Candidate of Jurisprudence, associate professor
Al-Farabi Kazakh National university
Almaty, Kazakhstan
Rustam Tursunov
1st year masters student
Al-Farabi Kazakh National university
Almaty, Kazakhstan
To a question of expediency of introduction of a tax
on luxury in tax system of the Republic of Kazakhstan
In many foreign countries the tax on luxury is imposed
for the purpose of fight against distribution of an inequality of obtaining the
income when reforming tax system of the state. According to S. I. Ojegov and N.
Yu. Shvedova's explanatory dictionary [1, page 723], the concept «luxury»
represents excesses in comfort, in pleasures. It is the social and economic
phenomenon connected with consumption of the benefits. Luxury goods mean goods,
demand for which grows with obtaining the additional income. At the price they
are available only to wealthy people. It is possible to do without these
objects in life, but, consuming them, the individual passes into a new special
segment - a class of rich men.
For broader disclosure of a subject it is necessary to
study prerequisites and history of emergence of such concept as «a tax on
luxury». The tax on luxury in Europe has appeared in the 17-18th centuries. In
this or that form he has remained in many countries. Moralists and pragmatists
met that expenditure for luxury reduce the capital share going for
accumulation. Historically taxes on luxury are considered as a certain
intermediate stage on the way to the modern value-added tax in this or that
form accepted in all developed countries. Britain became on this way in the
18th century when after revelry of corruption at the first minister Uolpole
patriotically adjusted idealist William Pitt who considered that the highest
classes have to pay more has come to the power. Pitt has taxed exit horses
(analog of our luxury cars), dogs, guns, the coats of arms, hours, gold and
silver ware, gloves and even powder for wigs which were worn by aristocrats.
Actually taxes on luxury William Pitt wanted to prepare public opinion for idea
of general income tax and has taken the first steps to the value-added tax [2].
In
the Republic of Kazakhstan according to paragraph 34 of article 12 of the Code
of the Republic of Kazakhstan «About taxes and other obligatory payments in the
budget», taxes admit - the obligatory monetary payments which are legislatively
established by the state unilaterally in the budget, except for the cases
provided by the Tax Code, made in certain sizes, having irrevocable and
gratuitous character [3]. The tax on luxury represents taxation of consumer
goods which demonstrate wealth or about relative prosperity. On a way of collection
this tax is direct as it is paid directly by subjects from property or the
additional income of the taxpayer. Usually he assesses the natural persons
having luxury goods in personal consumption. In some countries this value-added
tax (the more a taxation project cost, the more sum of a tax). Rates are
differentiated depending on the purpose of introduction of this tax by the
state, it is explained by economic policy, inflationary expectations, growth or
recession of GDP, rates of economic growth, a budget deficit, social
stratification of society, etc. [4].
If
to consider experience of the foreign country, then first of all it is
necessary to consider the developed countries of the world, such as: Great
Britain, China, France, USA.
Great
Britain is the first-ever country which Government has imposed a tax on excess
profit (1915) which became a basis for application of a tax on luxury
concerning natural persons subsequently. In Great Britain analog of a tax on
luxury is the stamp duty on expensive real estate which is paid upon her
purchase. The rate of a tax depends on the cost of the acquired object, a
progressive rate: 1 percent - for real estate worth 125 - 250 thousand pounds
sterling, 3 percent - if it costs 250 - 500 thousand pounds sterling, 4 percent
- 500 thousand pounds sterling are more expensive to objects. Owners of real
estate worth more than one million pounds annually give to the state 5%.
Increase of a rate to 7% is in the future planned. Besides, the authorities
intend to toughen seriously supervision of evasion from payment of the stamp
duty [5].
The tax on luxury in
China long enough is a source of the considerable income for the Chinese
government. As of 2011 about 27% of a turnover of the market of luxury goods in
the world were the share of China. In 2010 the state has earned 188 billion
dollars only on taxes on luxury that makes 78% of all expenses of the central
government.
In China taxes on
luxury extend to any goods which can formally be carried to luxury. It both
expensive watch, and perfumery, and clothes, and wine, and electronics. An
official rate of a uniform tax of 15%, but upon goods on continental China are
45% more expensive, than in Hong Kong, is 51% more expensive, than in the USA,
and 72% more expensively, than in France. Besides, also the real estate tax is
imposed. First of all, to fight against an investment bubble. 10-15% have to
send those who resell the house to treasury, having bought it less than two
years ago. The measure perfectly acts on Taiwan. The term «tax on luxury» includes also various duties: import, VAT
and tax on consumption. Tax rates depend on a type of production. For example,
for elite cosmetics or perfumery duty on import can reach 50%, the VAT of-17%,
and a tax on consumption - 10%. It is much higher, than in other countries of
the world [4].
For example, the
question of imposing a tax on luxury in Russia rise since 2003. In 2013-2014,
at the suggestion of the Russian Union of Industrialists and Entrepreneurs, the
tax will be levied apartments cost from 30 million rubles, an area of
150 square meters per person;.. cars worth of 3 mln. rub.,
capacity of 400 hp .; country houses worth 50 million rubles, 500 square meters
per person..; land worth 10 million rubles, an area of over 50
hectares..; the list also fall yachts, airplanes and helicopters. From the list
of objects of taxation experts excluded jewelry, clothing, furniture due to the
complexity of the administration; property which is owned by the state, the
subjects of the Russian Federation and municipal entities; State awards and
some other things. [4] In 2014 in Russia to be applicable to a luxury tax in
the form of taxation of vehicles worth more than 3 million. Rubles. Twice the
fees will be charged to the owners of vehicles worth between five and ten
million rubles, with a production year of no more than five years. Three times
the vehicle tax increase for owners of vehicles worth between 10 and 15 million
rubles and 15 million rubles more than in the case since the release of these vehicles
not older than 10 and 20 years respectively. Russian Industry and Trade
Ministry has published a list of vehicles that fall under the action of this
tax. However, now we can see some shortcomings of the adopted law: the tax base
is the value of the vehicle, determined by official dealers, without taking
into account the various fees and charges, which are already included in this
tax (VAT, customs duties, recycling, exchange rate and so on); size luxury tax
is differentiated depending on the area of registration of the
vehicle, it would be logical to make a differentiation is luxury criterion by
region and impose a tax on luxury cars worth more than 3 million. rubles, net
of all duties and excise taxes paid on the date of entry cars on the territory
of Russia. Thus, already have some proposals on the revision of the luxury tax.
In Russia, there are attempts to introduce a luxury tax. In addition, the
implementation carried out in a specific part of a luxury tax on the basis of
its value, however this implementation can not be considered an unqualified
success.
The most successful
with respect to the tax on luxury, it is considered the solidarity tax on
wealth, adopted in France in 1982. He is charged with a tax resident. Taxes are
subject to all of the assets of the citizen, including the property (for
example, real estate is taken into account even registered abroad), bank
accounts, securities. In this state the taxpayer must exceed a certain
threshold (1.3 million euros in 2013). Thus, when the value of the property of
a citizen from 1.3 million euros to 3 million euros tax rate will be 0.25%.
Over 3 million euros - 0.5%. The taxpayer is allowed to independently calculate
the value of your property, but you can make a mistake when declaring no more than
30%. Thus, for example, in 2012, more than three billion euros was received in
France budget. It is worth noting that France is one of the countries with the
most draconian taxes for millionaires. So, in 2012, the newly elected president
Francois Hollande has initiated the introduction of the 75 per cent tax on the
additional income of more than 1 million euros. According to him, this was the
only way to patch holes in the state budget to support the ailing financial
system, as well as contribute to social justice. [4] Despite the fact that in
France is big already income tax of physical persons - 41%. However, at the
time the tax was not passed. Under the new proposed scheme, which entered into
force on 29 December 2013, the 75-percent tax is now paid by all businesses
that pay their employees wages in excess of 1 million euros. Under the effect
of the tax were individuals whose annual income exceeds that amount. In
addition, the tax applies to professional football clubs, who had been actively
spoke out against the introduction of the tax, and even staged a strike.
According to representatives of clubs, France risks losing a lot of quality
players whose salaries exceed a million euros per year [6]. 75 percent tax - a
temporary measure. He introduced two years. According to calculations the
Ministry of Economy, the tax should bring in the state treasury in 2014, 260
million euros, and in the 2015th - another 160 million euros [7].
Luxury
tax in the United States. In America I have repeatedly introduced and later
abolished the luxury tax. While the United States as an independent state
collection was purely pragmatic sense. He helped to increase budget revenues.
Subsequently, the main purpose of introducing this tax was the social cohesion
of society. This was particularly noticeable in the nineties, when the richest
people had to pay more for luxury items such as yachts, airplanes, expensive
furs and jewelry. It is worth noting that in the US tax authorities went the
other way, replacing a tax on the wealth of the increased VAT rate for the
class «luxury» goods, charged exclusively with their manufacturer. Besides, in
America there is a tax on real estate (1-2 per cent of the market value each
year), and the inheritance tax with progressive rates (from 18 per cent of the
property of small value and up to 55 per cent of the property, whose value
exceeds $ 3 million). Thus, the US is only trying to «pull» the financial
burden on the rich, receiving investment income to average. Neither of which
the introduction of a single tax on luxury today we are not talking [4].
Kazakhstan
officially "luxury tax" does not exist. The so-called «luxury tax»
began to pick up after a number of relevant initiatives in 2008. Head of State
Nursultan Nazarbayev has proposed to change the indirect taxes, including to
consider introducing «luxury tax». Also
on the initiative of the public association «Kazpotrebnadzor» introduction of a
luxury tax for the richest citizens and legal translation in direction of
«shadow» billion will allow to replenish the country's budget by almost a
quarter, explaining the initiative so that the state budget will increase by
almost $ 2.5 billion in year. Its introduction will contribute to the
achievement of the principles of social justice and the harmonization of
relations between the various layers and groups of Kazakhstani society.
Then
in 2013, the question of tax, was raised in the Majilis, where deputies
proposed to increase the rate for cars with engine capacity from 4 to 5
thousand. Cubic centimeters to 130 MCI (1 MCI was 1731 tenge in 2013), for an
engine capacity of vehicles of more than 5 thousand. cc. - Up to 200 MCI.
After
public discontent Government amended, and the amendments provided for a tax
increase on cars with an engine of more than 3 thousand. Cubic meters. See in
particular, the rates for cars with the volume of 3-3.2 liters will amount to
35 monthly calculation index (MCI), from 3.2 to 3.5 liters -. 46 MCI, from 3.5
to 4 liters - 66 MCI.
In
addition, the MPs during the discussion in the Mazhilis, proposals to raise
taxes on cars with engines of more than 4 liters: 4 to 5 liters - to 130 MCI,
more than 5 liters - 200 MCI. The new tax rates will be applied to vehicles
that have been acquired on 1 January 2014, this position was confirmed by the
Law «On introducing amendments and addenda to some legislative acts of
Kazakhstan on issues of taxation».
Thus,
the tax is considered, of course, could solve the problem in the field of
social policy, as well as increase tax revenues, which in the future will be
focused on the development of the national economy.
References
1. S.I.Ozhegov,
N.Ju. Shvedova. Tolkovyj slovar' russkogo jazyka. – M: INFOTEKS, 2009.
2. Igor'
Shnurenko. «Nalog na roskosh': istorija voprosa» [Jelektronnyj resurs]. – Rezhim
dostupa: http://www.dp.ru/a/2012/02/05/Na_koster_tshheslavija/
3. Kodeks
Respubliki Kazahstan ot 10 dekabrja 2008 goda ą 99-IV «O nalogah i drugih
objazatel'nyh platezhah v bjudzhet» (Nalogovyj kodeks) (s izmenenijami i
dopolnenijami po sostojaniju na 01.01.2016 g.)
4. Nikolaeva
E. V. Sravnitel'nyj analiz naloga na roskosh' v zarubezhnyh stranah. Ocenka
perspektiv dlja Rossii// Jelektronnyj nauchno-prakticheskij zhurnal «Jekonomika
i menedzhment innovacionnyh tehnologij». [Jelektronnyj resurs]. – Rezhim
dostupa: http://ekonomika.snauka.ru/2014/05/5225
5. Internet-portal.
«Finam» [Jelektronnyj resurs]// Rezhim dostupa:
http://finam.info/news/vlasti-velikobritanii-sokrashayut-podohodniy-nalog-dlya-sostoyatelnih-britantsev/
6. Ramazanova
B.K. Social'nyj aspekt naloga na roskosh'. [Jelektronnyj resurs]./ B.K.
Ramazanova. – Rezhim dostupa:
http://teoria-practica.ru/-1-2013/economics/ramazanova.pdf
7. Internet-portal.
«Rossijskaja gazeta» [Jelektronnyj resurs]// Rezhim dostupa: http://www.rg.ru/2013/12/30/nalog-site.html