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Tax Incentives: Catalyst For Industrial Development And Economic Growth In Nigeria (A Study Of Selected Industries And Firms In Port Harcourt, Rivers State)

TAX INCENTIVES: CATALYST FOR INDUSTRIAL DEVELOPMENT AND ECONOMIC GROWTH IN NIGERIA (A STUDY OF SELECTED INDUSTRIES AND FIRMS IN PORT HARCOURT, RIVERS STATE)
ABSTRACT
This research work on tax incentive as a catalyst for industrial development and economic growth in Nigeria was primarily undertaken to evaluate the effectiveness of tax incentives in developing the Nigerian economy, the extent to which individuals and companies have been responding to the incentive scheme, and how these incentives have been stimulating and motivating these bodies on employment opportunities. The researcher also intends to examine how these incentives has helped the existing industries and firms in expanding their areas of operation and to know if the aim of granting these incentives are being achieved by the government and implemented by the beneficiaries. An empirical study using a well structured questionnaire to assess the relationship that exists between tax incentives, industrial development and economic growth using four different incorporated industries and firms in Portharcourt, Rivers state having considered the type of incentives offered to them by the government. A total number of seventy-five (75) questionnaires were specifically administered to the top and middle management staff (CEO’s managers and Accountants) of these industries and firms and a total number of (60) sixty were retrieved. The hypothesis formulated were tested using the chi-square (X2) method and it was discovered that the tax incentives granted were inadequate to sustain the desired development for which it was granted. Finally, recommendations were made as regards variables which will enhance tax incentives towards industrial development and economic growth.
Title page
Certification page
Dedication
Acknowledgement
Abstract
Table of Contents
CHAPTER ONE 
Introduction
TABLE OF CONTENTS
1.1 Background of the Study   1
1.2 Statement of Problem      5
1.3 Purpose of the Study      7
1.4 Significance of the Study 8
1.5 Scope of the Study       9
1.6 Limitation of the Study 10
1.7 Hypothesis Formulated   11
1.8 Definition of Terms     12
References              14
CHAPTER TWO 
2.0 Introduction 16
2.1 Criticism of Tax and Incentive Scheme           17
2.2 Argument for Tax Incentive                      19
2.3 The Impact of Tax Incentives                    21
2.4 Petroleum Profit Tax Act                        23
2.5 Capital Allowance                               33
2.6 Companies Income Tax Act                        46
2.7 Industrial Development (Income Tax Relief) Act  47
2.8 Other Tax Incentives in Nigeria                 50
References 62
CHAPTER THREE 
3.0 Introduction 63
3.1 Research Design             63
3.2 Sources of Data             64
3.3 Population of the Study     64
3.4 Sampling Method             64
3.5 Validity of Instruments     66
3.6 Reliability of Instruments  67
3.7 Data Analysis Technique 67
CHAPTER FOUR 
Date Presentation and Analysis 68
Introduction 68
4.1 Data Presentation 68
4.2 Data Analysis 70
4.3 Research Question Analysis 79
4.4 Test of Hypothesis 85
CHAPTER FIVE 
Summary of Findings, Conclusion and Recommendations 89
5.1  Summary of Findings                                             91
5.2 Conclusion
5.3 Recommendations
Bibliography
Appendices

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