Studia Maritima

As of 1 January 2007, the tonnage tax was introduced in the Republic of Poland. This tax, as an instrument of state policy, was intended to restore the comparability of the tax burden on shipowners in Poland with the tax burden in countries with so-called “flags of convenience.” As a result, the purpose of introducing this regulation was to bring EU shipowners’ vessels back under national flags, and consequently, to increase state budget revenues from this source. Over 18 years have passed since then, making it necessary to verify the achievement of these goals. During the research, the hypothesis was formulated that the tonnage tax has a limited fiscal significance for the state budget, although as a public levy, it primarily serves a fiscal function. Four research questions were formulated to verify the hypothesis. The study initially focused on discussing the structure of the tonnage tax. In this context, attention was given to the subject and object of taxation, as well as the tax base and rates. A significant portion of the analysis was dedicated to presenting the principles governing the calculation and collection of the tax. Next, the fiscal significance of this public levy for the state budget was examined from the perspective of eighteen years of its operation. This assessment focused on the revenue generated from the collection of the tonnage tax, which served as a basis for conclusions regarding the justification of its continued application. The main research method used in this study was the dogmaticlegal and formalanalytical methods. Additionally, the historical-legal method was also used. In the dogmatic-legal method, normative legal sources, including Polish legislation, were analyzed. The study also relied on the contributions of doctrine. Within the research using the analytical-formal method, financial data regarding the tonnage tax provided by the Ministry of Finance were verified. This data was taken from both annual reports on the execution of the state budget and those obtained through a public access to information request. The analysis concludes with a summary and the formulation of de lege ferenda conclusions.