“More, brodovi i – porezi”

Dr. sc. Tereza Rogić Lugarić, izvanredna profesorica Pravnog fakulteta Sveučilišta u Zagrebu, Trg Republike Hrvatske 3, 10000 Zagreb; tlugaric@pravo.hr; ORCID ID: orcid.org/0000-0003-0732-6591

Sažetak
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 najneobičnijih vrsta 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.

Ključne riječi: javna davanja, brod, tonažni porez, oporezivanje soli, dekarbonizacija

DOI: https://doi.org/10.3935/zpfz.72.12.17

Hrčak ID: 280154

URI: https://hrcak.srce.hr/280154

Stranice: 591-617

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“Sea, Ships – And Taxes”

Tereza Rogić Lugarić, Ph. D., Associate professor, Faculty of Law, University of Zagreb, Trg Republike Hrvatske 3, Zagreb; tlugaric@pravo.hr; ORCID ID: orcid.org/0000-0003-0732-6591

Summary
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.

Keywords: taxes, shipping, salt tax, tonnage tax, decarbonisation

DOI: https://doi.org/10.3935/zpfz.72.12.17

Hrčak ID: 280154

URI: https://hrcak.srce.hr/280154

Pages: 591-617