MORE, BRODOVI I – POREZI. (Croatian)
In: Collected Papers of Zagreb Law Faculty / Zbornik Pravnog Fakulteta u Zagrebu, Jg. 72 (2022), Heft 1/2, S. 591-617
academicJournal
Zugriff:
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. [ABSTRACT FROM AUTHOR]
Pomorski je sektor iz porezne perspektive višestruko zanimljiv – u njemu se susrećemo s najstarijim oblicima oporezivanja i gotovo sa svim vrstama poreza i javnih davanja. Osim toga, pojedini od nejneobičnijih oblika oporezivanja vezani su upravo uz pomorski svijet. U tom se kontekstu u radu analiziraju lučki porezi, porez na sol, pojedini specifični primjeri oporezivanja brodova te porez na ugljik u kontekstu dekarbonizacije brodarstva. Unatoč često isticanoj tezi kako je pomorski sektor tradicionalno sektor s posebnim (povoljnim) poreznim položajem, porezi su nerijetko imali presudan utjecaj na njegov razvitak i djelovanje. [ABSTRACT FROM AUTHOR]
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Titel: |
MORE, BRODOVI I – POREZI. (Croatian)
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Autor/in / Beteiligte Person: | Lugarić, Tereza Rogić |
Zeitschrift: | Collected Papers of Zagreb Law Faculty / Zbornik Pravnog Fakulteta u Zagrebu, Jg. 72 (2022), Heft 1/2, S. 591-617 |
Veröffentlichung: | 2022 |
Medientyp: | academicJournal |
ISSN: | 0350-2058 (print) |
DOI: | 10.3935/zpfz.72.12.17 |
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