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AN APPRAISAL OF TAX INCENTIVES AS TOOL FOR ECONOMIC DEVELOPMENT IN NIGERIA (A CASE STUDY OF FEDERAL INLAND REVENUE SERVICES ILORIN KWARA STATE)

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Abstract

This study examines an appraisal of tax incentives as a tool for economic development in Nigeria, a case study of federal Inland Revenue services Ilorin, Kwara State. Tax incentive is a kind of allowance that is deduced from tax payers income before taking whatever remains of the individuals or corporate body’s income the essence of this tax incentive is to their obligation duty. Chapter one looked at the background of the study, the statement of research problem, statement of hypothesis. It also highlighted the objective of the study, limitation of study, scope of study and definition of terms. Chapter two was based on review of relation literature, tax instrument and relevant texts on taxations. Chapter three outlined the research method used in conducting the research work. It indicates that this research work was carried out suing the survey research method. The use of questionnaire and personal interview in collecting relevant data was adopted. Chapter four, gives the p

TABLE OF TABLE

Title page                                                                                          i

Certification                                                                                      ii

Dedication                                                                                         iii

Acknowledgement                                                                            iv

Table of Contents                                                                             vii

Abstract                                                                                             xi

CHAPTER ONE

• Introduction                                            1
• Background of the Study                                            1
• Statement of Problem                                            4
• State of Hypothesis                                            5
• Objective of the Study                                            6
• Scope of the Study                                                                7
• Significance of the Study                                            7
• Limitation of the Study                                            8
• Definition of term                                            9

CHAPTER TWO

2.0     Literature Review                                                                  13

2.1     Introduction                                                                            13

2.2     Federal Boards of Inland Revenue                                           14

2.3     Tax Incentives in Personal Income Tax                          18

2.4     Tax Incentives in Company

Income Tax (CITA) 1990                                                     30

2.5     Tax Incentives in Value Added Tax                                           32

2.6     Tax Incentives in Petroleum Industry                                           34

2.7     Tax Incentives in Capital Gain Tax                                           38

2.8     Tax Incentives, a tool for

Economic Development                                                        40

CHAPTER THREE

3.0     Research Methodology                                                          45

3.1     Research Design                                                                    45

3.2     Population and Sample Size                                                  45

3.3     Sources of Data Collection                                                    47

3.4     Method of Data Collection                                                    47

3.5     Method of Data Analysis                                                       48

CHAPTER FOUR

4.0     Data Presentation, Analysis and Interpretation                    49

4.1     Introduction                                                                            49

4.2     Data Presentation, Analysis and Interpretation                    49

CHAPTER FIVE

5.0     Summary, Conclusion and Recommendation   63

5.1     Summary of Finding                                                              63

5.2     Conclusion                                                                            64

5.3     Recommendation                                                                   68

References                                                                              69