Izvorni znanstveni članak
https://doi.org/10.3935/zpfz.72.12.17
Sea, Ships – And Taxes
Tereza Rogić Lugarić
; Pravni fakultet Sveučilišta u Zagrebu, Zagreb, Hrvatska
Sažetak
From the taxation point of view, the maritime sector could almost be described as quirky – there are examples of the earliest forms of taxes and other public contributions as well as almost all types of taxation, unlike in any other sector. Moreover, some of the most unusual and controversial taxes throughout history were levied in and related to the maritime world. In that context, port taxes, salt taxes, specific ship taxes and carbon taxes in the framework of decarbonization are analyzed. Despite the common perception of the maritime sector as a sector enjoying favorable tax treatment, taxes and other budgetary instruments had an extremely important influence on its development and functioning.
Ključne riječi
taxes; shipping; salt tax; tonnage tax; decarbonisation
Hrčak ID:
280154
URI
Datum izdavanja:
1.6.2022.
Posjeta: 661 *