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The Impact of Freight Tax Regime on European Fleet


  • Bãtrînca Ghiorghe

    () (Maritime University of Constanta, Faculty of Navigation and Maritime Transport)

  • Raicu Gabriel

    () (Maritime University of Constanta, Faculty of Navigation and Maritime Transport)


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.

Suggested Citation

  • Bãtrînca Ghiorghe & Raicu Gabriel, 2011. "The Impact of Freight Tax Regime on European Fleet," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 82-86, May.
  • Handle: RePEc:ovi:oviste:v:xi:y:2011:i:9:p:82-86

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    More about this item


    tonnage tax; shipping; freight; fleet;

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill


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