Tax Incentive and Economic Development” (A case study of the Nigerian Economy):- Ojogho Akunna C

ABSTRACT

 This study was carried out on the impact of tax incentive on economic development (a case study of the Nigerian economy). The objectives of the study was to determine the effe ct of the incentives to profitsfiof individuals and companies and its implications to tax payment, to d&termine the extent to which the incentives impact on investment location decisions of multinational companies, to ascertain the extent to which tax incentive encourage foreign investment among others. A descriptive survey was used to obtain data while percentages and ANOVA were used to analyze the data obtained. From the computations made, the researcher obtained that tax incentive encourages tax payment, tax incentive does not affect efficient allocation of resources, tax incentive encourages foreign ir vestment and tax incentive can act as a tool for revitalizing the economy, among others.