ABSTRACT
This research
study was designed to ascertain the effect of tax incentives on investors and
government revenue. The study also shows respondents opinion whether tax
incentives is the major factor influencing decisions to invest. For the
research, a random sample of seventy-eight (78) respondents comprising of
private entrepreneurs, tax administratois and auditors were examined for their
opinions. Structured questionnaire with likert scale options was administered
to the respondents. Data collected were analyzed using descriptive statistics
like frequency and simple percentages. The hypotheses were the opinion of the
respondents as to the effect of tax incentives on their investments and on
government ievenue. These were analyzed using the chi-square. At the end of the
analysis, the responses of the respondents were that tax incentives affect
their investment decisions positively and secondly, it reduces government reeled.
Their responses also show that a tax incentive is not a major factor
influencing investment decisions. The researcher recommended for the government
not only to revise and implement their tax policies, incentives included, but
also improve their human and capital infrastructure since these rank higher
than incentives when investors consider investing in a place especially on
longterm basis.
DURUMBAH, C (2021). Analysis Of The Investment Implications Of Tax Incentives In Nigeria . Mouau.afribary.org: Retrieved Nov 01, 2024, from https://repository.mouau.edu.ng/work/view/analysis-of-the-investment-implications-of-tax-incentives-in-nigeria-7-2
CHINMA, DURUMBAH. "Analysis Of The Investment Implications Of Tax Incentives In Nigeria " Mouau.afribary.org. Mouau.afribary.org, 13 Jul. 2021, https://repository.mouau.edu.ng/work/view/analysis-of-the-investment-implications-of-tax-incentives-in-nigeria-7-2. Accessed 01 Nov. 2024.
CHINMA, DURUMBAH. "Analysis Of The Investment Implications Of Tax Incentives In Nigeria ". Mouau.afribary.org, Mouau.afribary.org, 13 Jul. 2021. Web. 01 Nov. 2024. < https://repository.mouau.edu.ng/work/view/analysis-of-the-investment-implications-of-tax-incentives-in-nigeria-7-2 >.
CHINMA, DURUMBAH. "Analysis Of The Investment Implications Of Tax Incentives In Nigeria " Mouau.afribary.org (2021). Accessed 01 Nov. 2024. https://repository.mouau.edu.ng/work/view/analysis-of-the-investment-implications-of-tax-incentives-in-nigeria-7-2