Taxation of Shipping Entrepreneurs with Tonnage Tax in Poland and Its Significance as a Source of State Budget Revenue – A Perspective of Several Years of Its Functioning

Bartosz Namieciński, Dominika Trzeszczoń

Open source

DOI
10.18276/sm.2025.38-12
Published
2025
Container
Studia Maritima
Publisher
University of Szczecin
Open access
unknown

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BibTeX

@article{allodium:10.18276/sm.2025.38-12,
  title = {Taxation of Shipping Entrepreneurs with Tonnage Tax in Poland and Its Significance as a Source of State Budget Revenue – A Perspective of Several Years of Its Functioning},
  author = {Bartosz Namieciński and Dominika Trzeszczoń},
  year = {2025},
  journal = {Studia Maritima},
  doi = {10.18276/sm.2025.38-12},
  url = {https://doi.org/10.18276/sm.2025.38-12}
}

RIS

TY  - JOUR
TI  - Taxation of Shipping Entrepreneurs with Tonnage Tax in Poland and Its Significance as a Source of State Budget Revenue – A Perspective of Several Years of Its Functioning
AU  - Bartosz Namieciński
AU  - Dominika Trzeszczoń
PY  - 2025
JO  - Studia Maritima
DO  - 10.18276/sm.2025.38-12
UR  - https://doi.org/10.18276/sm.2025.38-12
ER  - 

APA

Namieciński, B., & Trzeszczoń, D. (2025). Taxation of Shipping Entrepreneurs with Tonnage Tax in Poland and Its Significance as a Source of State Budget Revenue – A Perspective of Several Years of Its Functioning. Studia Maritima. https://doi.org/10.18276/sm.2025.38-12

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