Act On Employment On Marine Vessels As A Condition Necessary To Use The Stimulating Instruments Of The Tonnage Tax For The Development Of The Maritime Economy In Poland

Shipping companies with their vessels are the last link in the chain in the maritime sector. On the other hand, the remaining links focusing on the construction and operation of vessels take advantage of facilities of the whole national economy. The intent of this article is to presint driving factors of tonnage tax for development of maritime economy. The author also tries to answer the question why the tonnage tax which had been introduced in Poland in 2007 has not led to the return of Polish vessels to the national flag. The author discussed also, the expected effect of the act of employment on sea vessels and makes an attempt to calculate the state budget expenditure and revenues in case of this act implementation. In the following article author also took the issue of expected the act of employment on sea vessels as well as an attempt to calculate the state budget expenditure in case of this act implementation. The article presents the current state of the shipbuilding industry in Poland and suggests that its development may be stimulated by the creation of a new polish ship register competitive to convenience flags registries. The crucial importance of implementation of the act of employment on sea vessels emphasized within the context of the possible state budget expenditure. This is based on the allowances for social assistance for Polish seafarers currently working on merchant ships registered in conveniences flags. The output data for all calculations of tonnage tax and state budget expenditures come from assumptions of act of employment on sea vessels. Assuming that the maritime sector is mostly responsible for the development of shipbuilding it is essential to look for mechanisms in the economic environment of this industry to increase orders for shipbuilding products.