THE IMPACT OF TAX INCENTIVES ON ECONOMIC AND INDUSTRIAL DEVELOPMENT (A CASE STUDY OF BOARD OF INTERNAL REVENUE ENUGU STATE

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THE IMPACT OF TAX INCENTIVES ON ECONOMIC AND INDUSTRIAL DEVELOPMENT (A CASE STUDY OF BOARD OF INTERNAL REVENUE ENUGU STATE

ABSTRACT

This impact of Task incentives of Economic and industrial development of Enugu state Intends to examine the extent individuals ad companies have been responding to the incentives scheme.  How these incentive have been stimulating and motivating these bodies on employment opportunities.  The researcher intends to examine also how these incentives have been helping existing industrials and companies in expanding their areas of operations in Enugu ad to know if the expected result of these incentives are achieved by the firms who benefit from these relives.

Some of the factors which have motivated the researcher in this study include: weakness of the firm to respond to the desired objective, lack of awareness and the aims for granting the relief in adequacy of incentives to sustain the desired development.

In this work, the researcher looked into textbooks journals, articles and administered questionnaires to practicing personalities which include tables were used in analyzing the data collected, it was revolved that more than 50% of the firms and individuals studied are aware  of the incentive.  A good number of them did not go into production, because of the incentives and more than 50% suggested that more incentives should granted.

TABLE OF CONTENTS

Title page I

Approval page ii

Dedication iii

Acknowledge

Abstract

List of tables

CHAPTER ONE

1.0 Introduction

1.1 Statement of problem

1.2 Purpose of the study

1.3 Research questions

1.4 Significant of the study

1.5 Scope and limitation of the study

1.6 Definition of terms

CHAPTER TWO

REVIEW OF LITERATURE

2.0 Introduction

2.1 Criticism of the Tax and incentives scheme

2.2 Argument for tax incentives

2.3 Petroleum profit tax act 1959

CHAPTER THREE

RESEARCH METHODOLOGY

3.0 Introduction

3.1 Primary source of data

3.2 Secondary data

3.3 Population studies

3.4 Sample use and size

3.5 Methods of data analysis

CHAPTER FOUR

4.0 Data presentation and analysis

4.1 Research questions analysis

CHAPTER FIVE

Discussion of finding, conclusion and recommendation

5.0 Summary of finds

5.1 conclusion

5.2 Recommendation

Bibliography

Appendix I

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