Analysis the Effects of Tax Burden on Implementation of Tonnage Tax

Autor:	Li, Han, 李菡
Druh dokumentu:	學位論文 ; thesis
Popis:	102 The national fleet’s tonnage has declined in the recent years, therefore the employment market for Taiwanese seafarers is gradually shrinking. Shipping-related industries have also been withering. Hence, there will be impacts on safety management, rights and interests protection of seafarers of R.O.C. nationality and the social status of international maritime transport. To raise the overall international competitiveness of shipping industry, Taiwan implemented tonnage tax scheme in early 2011 to replace conventional profit-seeking enterprise income with tonnage tax. The main purpose of this practice is to attract overseas carriers; however, the number of national vessels did not significantly increase as expected. The research probes into the underlying problems through the case of domestic enterprises under different taxation system. This thesis would provide valuable references to pertinent authority while setting development policies of national fleets.
Databáze:	Networked Digital Library of Theses & Dissertations
Externí odkaz:	http://ndltd.ncl.edu.tw/handle/84798309117117126590 Zobrazit plný text záznamu