English 
Suomi 
The study will analyze the profitability of the Finnish passenger ship traffic in the coming years. The Finnish passenger ship traffic will face several challenges: 1) potential cuts in subsidies, 2) the EU sulphur emission decision of the EU, 3) possible introduction of value-added tax for the services provided in the passenger ships, 4) possible end of snuff sales in the ships operating under the Finnish flag, 5) possible change in the weight-water regulations. All these changes can substantially affect the profitability of the passenger ship traffic operating from Finland. The methods used: profitability calculations using different assumptions, as well as econometric studies on the effects of the VAT on the use of services in the ships.
Financing: Finnish Shipowners’ Association.
Researchers: Research Director Markku Kotilainen, Researcher Reijo Mankinen, Research Advisor Olavi Rantala
