International Journal of Accounting and Taxation

Endogenous Perception on Tonnage Tax Implementation: An Exploratory Study on Nigerian Shipping-Taxation
Zakari Baba Jibril, Dr Khadijah Bt. MohdIsa, Professor Rokiah Alavi, Dr Salwa Hana BintiYussof

Abstract
Tonnage tax is aninnovative regime that requires only size of a ship to determine tax payable. Theregime redressmost national-flagdecline which thisstudy explore Nigeria laggardness, despite media publicity5 of her implementation intention. The study uses a purposive sampling technique drawn from three agencies in Nigeria through snowballing. Data collected from participants was thematically analysed using ATLAS.ti8. Records triangulation and interviewee member checking were used to surge study validity. Result shows that top management, government employees and organization of the Nigeria shipping sector, play vital role on tonnage tax implementation. Using grounded theory data analysis technique, the study further generates relationship among codes which can be used as variables for quantitative researchers to reconfirm this theoretical development.

Full Text: PDF     DOI: 10.15640/ijat.v9n1a1