Methodical base of institutional support of maritime shipping development
DOI:
https://doi.org/10.15587/2313-8416.2018.120975Keywords:
maritime transport services market, tax regimes, cargo ship capacity, taxable profitAbstract
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
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Copyright (c) 2018 Inna Poznanska, Alena Lipinskaya
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