Το φορολογικό καθεστώς του ναυτιλιακού τομέα και οι επιπτώσεις του στην ελληνική ναυτιλία και οικονομία
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Ναυτιλιακή οικονομική ; Ευρωπαϊκή Ένωση -- Δίκαιο και νομοθεσία ; Φορολογία -- Δίκαιο και νομοθεσία ; Ναυτιλία -- Δίκαιο και νομοθεσίαAbstract
The aim of this paper is to investigate the tax regulation and the impact to the national and global economy. The index presents the European Union tax regulation and the problems faced due to global and maritime crisis. In addition, compares the withholding taxes between European countries(such as Greece, Cyprus, Malta and Holland) and offshore countries(such as Marshall Islands, Liberia and Panama). All countries, in order to be more attract, they tried to increase their competitive tax advantages. On the one hand, the members of the European Union have reduce their taxes among 0-10% and on the other hand offshore countries do not impose any tax income and reduce their annual maintenance fee but they faced many problems at the safety issues. After the analysis and comparisons, the paper reports conclusions and solutions for this problem.