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Scientific paper ID 2387 : 2023/3
ALTERNATIVE TAX FOR THE ACTIVITY OF MERCHANT SHIPPING - LEGAL FRAMEWORK AND METHODOLOGY FOR ESTABLISHMENT
Desislava Yosifova This paper presents the statutory options for different regimes of taxation on the operation of ships by companies engaged in merchant shipping. The focus is directed to the possible options available to the enterprises concerned to tax this type of activity with a special alternative tax instead of the traditional corporate tax, as well as the corresponding ments, limitations and methodologies of establishing, calculating, declaring and paying the tax due. The regime for the alternative tax - the ”net tonnage” tax on activities related to merchant shipping was introduced in Bulgaria for the first time for the fiscal year 2005 by amending and supplementing the repealed first Corporate Income Tax Act (of 1998). Apart from Europe, this type of tax is widespread around the world incl. the UK, Ireland, USA, India, Singapore and many others.
данък „нетен тонаж“; алтернативен и корпоративен данък; ЗКПО; зелени кораби (Green Ships)net tonnage tax; alternative and corporate income tax; green shipsDesislava Yosifova BIBLIOGRAPHY [1] Panagiotou, S., H. Thanopoulou Tonnage Tax revisited: The case of Greece during a shipping crisis and an economic crisis period, August 2019, Conference: International Association of Maritime Economists, Athens, Greece [2] Zakon za korporativnoto podohodno oblagane, v sila ot 01.01.2007, DV. br.105 ot 22 Dekemvri 2006g., posl. izm. DV. br.104 ot 30 Dekemvri 2022g. ( [2] Закон за корпоративното подоходно облагане, в сила от 01.01.2007, ДВ. бр.105 от 22 Декември 2006г., посл. изм. ДВ. бр.104 от 30 Декември 2022г. ) [3] Genovesi, A., M. Moschen, Tonnage tax, a golden opportunity for the Swiss shipping industry, Lugano Commodity Trading Association (LCTA), dostapno na: https://www.lcta.ch/tonnage-tax-a-golden-op... ( [3] Genovesi, A., M. Moschen, Tonnage tax, a golden opportunity for the Swiss shipping industry, Lugano Commodity Trading Association (LCTA), достъпно на: https://www.lcta.ch/tonnage-tax-a-golden-op... ) [4] Stephens, R. UK tonnage tax: a short guide, Watson Farley & Williams, 2018, dostapno na: https://www.wfw.com/articles/uk-tonnage-tax... ( [4] Stephens, R. UK tonnage tax: a short guide, Watson Farley & Williams, 2018, достъпно на: https://www.wfw.com/articles/uk-tonnage-tax... ) [5] Byuletin na BAHR, dostapno na: https://bahr.no/newsletter/shipping-proposa... ( [5] Бюлетин на BAHR, достъпно на: https://bahr.no/newsletter/shipping-proposa... ) |