Ensuring competition in the context of globalization of maritime transport services

Abstract

Worldwide maritime shipping services are distinguished by the fact that this type of transportation is the lowest in cost and, as a consequence, the most common. This situation is identified by the fact that modern seaports can primarily serve not only as final delivery points, but also as regional hubs for other groups of goods. In this regard, competition measures are taken, which are tangent to tax revenues, seaports require greater attention to the taxation issue. The research is novel in that seaports become the basis for an international competitive situation. The authors determine that tax revenues depend not only on the geographical distribution of the port, but also on the international tax regime. In this regard, the use of specialized tax regimes, the time of their application and methods of termination require the establishment of individual tax regimes, which ports must develop and implement independently. The article develops a tax model applicable to a significant number of agents that are often in a state of cooperation. The practical application of the developed model can be presented to increase the investment attractiveness of the port in the structure of increasing the efficiency of the public sector of the economy.