The Impact of Freight Tax Regime on European Fleet

Autor: Bãtrînca Ghiorghe, Raicu Gabriel
Rok vydání: 2011
Předmět:
Zdroj: Ovidius University Annals, Economic Sciences Series. :82-86
Popis: Shipping in a truly international business and for many years, owners were tempted by financial incentives to move ships from national flags to flags of convenience. Many countries in Europe recognised that it is impossible to stop this process unless similar conditions are offered and they started to introduce tonnage tax systems. This paper is written in the context of Romania exploring the possibility of introducing a tonnage tax scheme in an effort to revive its fleet and presents the situation in Europe today together with advantages and disadvantages of such a system.
Databáze: OpenAIRE