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Formy opodatkowania portów i armatorów statków morskich w Polsce

Data publikacji: 04.04.2016

Studia Historica Gedanensia, 2015, Tom 6 (2015), s. 264-277

https://doi.org/10.4467/23916001HG.15.012.6385

Autorzy

Rafał Kubicki
Instytut Historii Uniwersytetu Gdańskiego, ul. Wita Stwosza 55 80-952 Gdańsk
https://orcid.org/0000-0002-2171-5713 Orcid
Wszystkie publikacje autora →

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Tytuły

Formy opodatkowania portów i armatorów statków morskich w Polsce

Abstrakt

Taxes accompany people from the origins of the first socially and economically developed civilizations. They also are inseparably linked to cargo trade and transport, which was mainly held by water or by land. Since the earliest times, the goods were moved by people, and together with the growing trade in goods, new forms of taxation began to appear. The proposed article will briefly describe the history of taxation in maritime transport of goods, both in Poland and worldwide, and will discuss specifics of contemporary maritime taxes in our country. It will address, inter alia, issues such as specificity of the tonnage tax, income tax on individuals and legal entities, goods and services tax and property tax. The most important legal solutions applied in taxation of goods, services and port infrastructure will be described in the following parts of the article. The article also identifies opportunities and proposals for amendments to some legislative solutions applicable to maritime transport of goods.

Informacje

Informacje: Studia Historica Gedanensia, 2015, Tom 6 (2015), s. 264-277

Typ artykułu: Oryginalny artykuł naukowy

Tytuły:

Polski:

Formy opodatkowania portów i armatorów statków morskich w Polsce

Angielski:

Formy opodatkowania portów i armatorów statków morskich w Polsce

Autorzy

https://orcid.org/0000-0002-2171-5713

Rafał Kubicki
Instytut Historii Uniwersytetu Gdańskiego, ul. Wita Stwosza 55 80-952 Gdańsk
https://orcid.org/0000-0002-2171-5713 Orcid
Wszystkie publikacje autora →

Instytut Historii Uniwersytetu Gdańskiego, ul. Wita Stwosza 55 80-952 Gdańsk

Publikacja: 04.04.2016

Status artykułu: Otwarte __T_UNLOCK

Licencja: Żadna

Udział procentowy autorów:

Rafał Kubicki (Autor) - 100%

Korekty artykułu:

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Języki publikacji:

Polski