Φορολογικό καθεστώς ναυτιλιακών εταιρειών στην Ελλάδα και σύγκριση με σημαίες ευκαιρίας
SubjectΝαυτιλία -- Ελλάδα
The aim of this paper is to analyze the tax regimes followed by Greece and the countries that issue flag of convenience and then make a comparison of the Greek tax system with the three largest open registries (Panama, Liberia and Marshall islands). The paper presents the fiscal institutional framework in Greece, Malta and Cyprus from European countries and from third countries presents Panama, Liberia and Marshall islands. Finally the paper shows a comparison between Greece and third countries. The aim of all countries is to increase as much as possible their competitive advantage. We have on the one hand the third countries with offer low fee registries and maintenance costs, also they don`t impose income tax, provide many exemptions and tax concessions but the quality of their services faces many problems and on the other hand are the European countries which try to reduce their taxes and offer some incentives to attract more registrations but without reducing the high quality of the services they offer. Having made the analysis and the comparison, the conclusions are reached.