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A Study on Feasibility of Implementing Tonnage Tax in the ROC
|Contributors: ||NTOU:Department of Shipping and Transportation Management|
Shipping policy;Tonnage tax;Ship Registration;Taxation planning
|Issue Date: ||2011-06-28T07:00:23Z
Abstract:The national fleets in many developed countries, especially those EC countries, have been declined because of high operating costs, tax exemption policies offered by open registry countries. In order to overcome the disadvantages caused by the decline of national fleet, some European countries started to adopt tonnage tax scheme to replace the traditional company profit tax system. The ROC also faces the same difficulties and therefore it has been suggested that we shall consider the adoption of the same scheme in to order to encourage Taiwan？HHH？HHHs shipping companies to fly their ships with the ROC flag. This research will adopt date collection and analysis and conference in order to explore the feasibility of adopting tonnage tax in the ROC, any other alternative measures, as well as other feasible shipping policies, which can be adopted by the government. It aims to provide reference to government authorities while considering the feasibility of adopting tonnage tax system, and other shipping policies.
|Appears in Collections:||[航運管理學系] 研究計畫|
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