Akademik Veri Yönetim Sistemi
MALIYE DERGISI, sa.162, ss.73-102, 2012 (ESCI)
As the world economy grows the demand on marine transportation increases every day in a parallel way. Today almost 90% of World trade is provided by sea way and the carried cargo by the sea reach approxametly 150 billon dwt. The biggest share of that is taken by the FOC (Flag of conviance) countries that supply flexible taxation regimes to the shipping companies. As a consequance of unfair competition with these countries since 1970s serious losses have been taken by World trade filos. Therefore many countries aim to gain back their filos and attract capitals by supplying special tax regimes to the shipping companies. Turkey is the one of those countries. Turkey has started to encourage sea going transportation significantly since 1990s and accepted special tax benefits. The aim of this paperwork is to examine the situation of Turkey and the other countries in a comperative way and to make suggestion for Turkey.