Φορολογικό καθεστώς της ναυτιλίας στην Ελλάδα και ανταγωνισμός με άλλες ευρωπαϊκές χώρες και χώρες του Ε.Ο.Χ
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Keywords
Φορολογικό σύστημα ; Φορολογικό καθεστώς ; Φόρος χωρητικότητας ; Ευρωπαϊκή και ελληνική ναυτιλία ; Tax competition ; Commission’s guidelines ; Taxation regime ; State Aid Guidelines (S.A.G.) ; Tonnage taxAbstract
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.
Postgraduate Studies Programme
ΝαυτιλίαDepartment
Σχολή Ναυτιλίας και Βιομηχανίας. Τμήμα Ναυτιλιακών ΣπουδώνNumber of pages
77Language
GreekCollections
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Attribution-NonCommercial-NoDerivatives 4.0 Διεθνές
Attribution-NonCommercial-NoDerivatives 4.0 Διεθνές