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김세영(Sae-Young Kim),신동식(Dong-Sik Shin),최명식(Myoung-Shik Choi) 한국관세학회 2013 관세학회지 Vol.14 No.2
The tonnage tax system was introduced to promote the shipping industries in line with other major maritime countries. It was conducted in Korea as a five years temporary tax support policy since 2005. Our investigations are made as the following procedures. Firstly, this paper makes SWOT analysis for shipping business environments. Secondly, we analyze the survey results on the shipping companies in order to find an effect of the tonnage tax. Thirdly, this paper performs an empirical testings on balanced panel data collected from shipping companies for 10 years. Under the tonnage tax regime, the testing results indicate a weak correlation between the tax effects and the assets increases of shipping companies. In particular, the tax effects are seemingly significant in the group of major companies while they are little significant in the small companies. And it was revealed that BDl gives a greater effect than a corporate tax.