The Impact Of Tax Incentive On Economic And Industrial Development (A Study Of Abia State)

ABSTRACT

Tax studies have become increasingly sophisticated especially during the past decade and have yielded conflicting results as regards the tax matter. Some studies focus on the cost and benefit of tax incentives while a few look at whether public funds could have been better spent or if tax incentives were economically justified. Tax studies offer little guidance to policy makers who are concerned about tax rates and the effectiveness of employing tax incentives as an economic and developmental tool