Φορολογικό καθεστώς στο θαλάσσιο τουρισμό και η ανάπτυξη του κλάδου
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Subject
Θαλάσσιος τουρισμός ; Σκάφη αναψυχής ; Φορολογία ; Cruise lines ; Yachting ; TaxationAbstract
The aim of the present paper is to present thoroughly the greek tax regulation system in maritime tourism, after the vote of the recent L. 4256/2014, as well as the role of the taxation in the development of this particular sector and the contribution in general of the maritime tourism sector in the development of the national and european economy. In addition, basic competitors of Greece in maritime tourism are presented, mainly in the Mediterranean basin, claiming a significant market share. In the end, after having analyzed the present position/ dynamic of Greece in maritime tourism, the paper reaches to conclusive comments and propositions.