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- Title
MORE, BRODOVI I – POREZI.
- Authors
Lugarić, Tereza Rogić
- Abstract
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.
- Subjects
CARBON taxes; TAX returns; CARBON dioxide mitigation; TAXATION; MARITIME history; SALT
- Publication
Collected Papers of Zagreb Law Faculty / Zbornik Pravnog Fakulteta u Zagrebu, 2022, Vol 72, Issue 1/2, p591
- ISSN
0350-2058
- Publication type
Article
- DOI
10.3935/zpfz.72.12.17