Methodical base of institutional support of maritime shipping development

Authors

  • Inna Poznanska Institute for Market Problems and Economic and Ecological Research of the National Academy of Sciences of Ukraine Frantsuzkyi blvd., 29, Odessa, Ukraine, 65044, Ukraine https://orcid.org/0000-0001-7343-6663
  • Alena Lipinskaya Institute for Market Problems and Economic and Ecological Research of the National Academy of Sciences of Ukraine Frantsuzkyi blvd., 29, Odessa, Ukraine, 65044, Ukraine https://orcid.org/0000-0002-6317-7511

DOI:

https://doi.org/10.15587/2313-8416.2018.120975

Keywords:

maritime transport services market, tax regimes, cargo ship capacity, taxable profit

Abstract

The world experience of institutional provision of effective functioning and development the shipping industry is analyzed in the research. Specific features of taxation in three main types are defined: the taxation of tonnage, modes of stimulating the development of shipping and favorable tax regimes. The differences between the Dutch and the Greek model of tonnage taxation by main indicators are determined. Recommendations are given to determine the direction of reforming the taxation of the Ukrainian shipping industry

Author Biographies

Inna Poznanska, Institute for Market Problems and Economic and Ecological Research of the National Academy of Sciences of Ukraine Frantsuzkyi blvd., 29, Odessa, Ukraine, 65044

PhD, Senior Researcher

Department of Transport Services Market

Alena Lipinskaya, Institute for Market Problems and Economic and Ecological Research of the National Academy of Sciences of Ukraine Frantsuzkyi blvd., 29, Odessa, Ukraine, 65044

Doctor of Economic Sciences, Senior Researcher

Department of Transport Services Market

References

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Published

2018-01-15

Issue

Section

Economics