Φορολογικό καθεστώς της ναυτιλίας στην Ελλάδα και ανταγωνισμός με άλλες ευρωπαϊκές χώρες και χώρες του Ε.Ο.Χ
KeywordsΦορολογικό σύστημα ; Φορολογικό καθεστώς ; Φόρος χωρητικότητας ; Ευρωπαϊκή και ελληνική ναυτιλία ; Tax competition ; Commission’s guidelines ; Taxation regime ; State Aid Guidelines (S.A.G.) ; Tonnage tax
The purpose of this master thesis is to analyze the taxation regime of the maritime industry in Greece, as well as tax competition among European countries. This has been done by examining the Commission’s Guidelines that cover any aid granted by Member States or through State resources in favour of maritime transport. In particular, is discussed the widespread extension in Europe of flat rate tonnage taxation systems ("tonnage tax"). A measure seeking to maintain the competitiveness of the European fleet also have repercussions on investments on land in maritimerelated industries and on the contribution of maritime transport to the economy of the Community as a whole and to jobs in general. In addition, this paper illustrates the concerns of European Commission about the Greek tonnage tax system. To conclude, Europe’s economic development has relied heavily on maritime transport, this is why Commission’s Guidelines should target to reduce tax burdens in order to benefit the industry's competitiveness.