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Influence of Sales Tax on Luxury Goods Increase on Consumer Spending of Motor Vehicles

机译：销售税对机动车消费品支出的影响

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The purpose of this research is to analyse the influence of sales tax on luxury goods on consumer spending of motor vehicles. The research approach is quantitative by using existing statistical data as well as other supporting data. The results of the study indicate that there was a substantial decrease in consumer spending before and after the introduction of the higher tax rate for luxuries. This would indicate that consumers used arbitrage by adjusting their behaviour as a result of the new higher rate. This research is expected to provide input for the government, especially Directorate General of Finance Institutions, and also for taxpayers, as study material related to the sales tax on luxury goods. This research is expected to provide information and be a reference material in sales tax on luxury goods and provide an overview on the influence of consumer spending on motor vehicles.
机译：本研究的目的是分析销售税对机动车消费品支出的奢侈品的影响。 通过使用现有统计数据以及其他支持数据来定量研究方法。 该研究的结果表明，在引入奢侈品税率较高之前和之后，消费者支出的消费支出较为严重减少。 这表明消费者通过根据新的更高速率调整其行为来使用套利。 该研究预计将为政府，特别是金融机构局长，以及纳税人提供投入，作为与奢侈品销售税相关的研究材料。 该研究预计将提供信息，并成为奢侈品销售税的参考资料，并概述了消费者支出对机动车的影响。

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