Φορολογικό καθεστώς της ναυτιλίας στην Ελλάδα και ανταγωνισμός με άλλες ευρωπαϊκές σημαίες ευκαιρίας
KeywordsΦορολογικός ανταγωνισμός ; Φορολογία χωρητικότητας ; Σημαίες ευκαιρίας ; Tax competition ; Tonnage tax ; Shipping -- Greece ; Shipping -- European Union countries ; Flags of convenience
The purpose of this thesis is to analyze the taxation of the maritime industry in Greece and the tax competition between the Greek flag and other European flags and flags of convenience. The European Commission’s guidelines towards strengthening the competitiveness of European shipping are presented, followed by the favourable tonnage tax system that Greece applies to the maritime sector in order to attract shipping companies and maximize the sector’s contribution to the domestic economy. Moreover, the tax systems of the state flags mostly used by the Greek-owned merchant fleet are analyzed: Malta and Cyprus, as well as Liberia, Marshall Islands, Panama and the Bahamas. Countries with flags of convenience seek to increase their competitive tax advantage by allowing lower standards of safety and manning of the fleet. On the contrary, European countries impose higher taxation and pay greater attention to quality, safety and the development of the maritime cluster.