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.

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.