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 pageI Approval pageii Dedicationiii Acknowledge Abstract List of tables
CHAPTER ONE 1.0Introduction 1.1Statement of problem 1.2Purpose of the study 1.3Research questions 1.4Significant of the study 1.5Scope and limitation of the study 1.6Definition of terms
CHAPTER TWO  REVIEW OF LITERATURE 2.0Introduction 2.1Criticism of the Tax and incentives scheme 2.2Argument for tax incentives  2.3Petroleum profit tax act 1959
CHAPTER THREE  RESEARCH METHODOLOGY 3.0Introduction 3.1Primary source of data 3.2Secondary data 3.3Population studies 3.4Sample use and size 3.5Methods of data analysis
CHAPTER FOUR 4.0Data presentation and analysis 4.1Research questions analysis
CHAPTER FIVE Discussion of finding, conclusion and recommendation 5.0Summary of finds 5.1conclusion 5.2Recommendation Bibliography Appendix I  Appendix II