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Tonnageskatt i praktiken: En matematisk beräkning
Linnaeus University, Faculty of Technology, Kalmar Maritime Academy.
Linnaeus University, Faculty of Technology, Kalmar Maritime Academy.
2017 (Swedish)Independent thesis Basic level (professional degree), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

Denna studie tittar på den tonnageskatt som infördes i Sverige 2017. Studien presenterar grundläggande information om tonnageskatt i Sverige och en jämförelse med dess grannländer Finland och Danmark för att ge läsaren förståelse för varför Sverige valt att anta detta nya system. Frågeställningen för studien handlar om hur det nya systemet påverkar rederier i praktiken genom en fallstudie av tre olika fartyg där dess ekonomiska reslutat under det gamla och det nya systemet presenteras i en resultatbudget i förenklad form. Vidare ställs frågan om fartygets storlek eller vilken fartygstyp det är, påverkar det ekonomiska resultatet positivt eller negativt. Studien visar att det är stor skillnad, mellan fartyg av olika storlek, om det är positivt eller negativt att ansluta sig till det nya systemet. Studien visar även att det är väldigt stora skillnader på kostnaden för det nya systemet beroende på vilken fartygstyp det rör sig om.

Abstract [en]

This paper takes a look at the tonnage tax implemented in Sweden in 2017. The paper presents basic information about the tonnage tax in Sweden and a comparison to its neighbouring countries Finland and Denmark to give the reader understanding why Sweden has decided to implement the new tonnage tax system. The paper asks the question of how the new system affects a shipping company in practice through a case study of three different vessels where the economic result is presented through a result calculation in simplified form. Furthermore the paper asks the question whether the vessels size or what type of vessel it is, affect the economic result, positively or negatively. The paper shows that there is a major difference, between ships of different sizes, whether it is positive or negative to adopt the new system. The paper also shows that there are large differences in costs for the new system depending on what type of vessel it concerns.

Place, publisher, year, edition, pages
2017. , p. 26
Keywords [en]
Tonnage tax. Shipping. Nettonnage.
Keywords [sv]
Tonnageskatt. Sjöfart. Skatt. Nettotonnage.
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:lnu:diva-64372OAI: oai:DiVA.org:lnu-64372DiVA, id: diva2:1098661
Subject / course
Master Mariner
Educational program
Nautical Science Programme (4years) with onboard practical training placement, 180 credits
Supervisors
Examiners
Available from: 2017-05-26 Created: 2017-05-24 Last updated: 2017-05-26Bibliographically approved

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Type fulltextMimetype application/pdf

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Nilsson-Mineur, ChristofferBerglund, Amanda
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CiteExportLink to record
Permanent link

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Citation style
  • apa
  • ieee
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  • vancouver
  • Other style
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  • de-DE
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  • nn-NO
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  • Other locale
More languages
Output format
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