Title The Feasibility Study on Tonnage Tax in Taiwan
Dept Transportation Operations and Management Division
Year 2007
Month
Price
Summary The ROC registered commercial fleet appears declining in the recent years, and thus the authorities are actively working for the improvement measures. However, the flagging-out of national fleet is the common problems among those developed countries. Therefore, European countries and the USA have adopted their own tonnage tax scheme for solving this problem. This research is based on the position of the Ministry of Transportation and Communications to explore the feasibility of implementing tonnage tax scheme in the ROC. It considers the goals of implementing tonnage tax and whether or not the tonnage tax scheme can achieve such goals. Since the implementation of tonnage tax involves both shipping and finance policies, this research also explores those viewpoints from finance authorities in order to analyze the feasibility of the tonnage tax scheme.
  The research adopts lieature reviews, questionnaires, seminars, and economic analysis methods to explore the contents of the tonnage tax schemes adopted by other countries. The results include understanding European tonnage tax schemes and the acceptability of the tonnage tax scheme. It aims to find out whether or not the tonnage tax scheme can be implemented in the ROC. However, if the tonnage tax scheme can not be implemented at the present stage, this research also provides alternative measures for improving the competitiveness of the ROC national fleet.
  According to the estimate based on questionnaires, the ROC national fleet is estimated to increase 16 vessels with net tonnage of 853,637 after 2-3 years of the implementation of the tonnage tax scheme. The number of the employment of the ROC seafarers and trainees can increase 384 persons and 64 persons respectively.
Post date 2007/06/01
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