Key Features:

No. of pages: 41
No. of chapters: 5

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Abstract:

The study considered the effectiveness of tax incentives on small and medium-scale enterprises in Akwa Ibom State. The specific objectives were to examine socio economic characteristics of small and medium scale enterprise owners, to identify the awareness level of tax payers of tax incentives available in the study area, identify the various incentives available and to determine the effects of tax and tax incentives on the profit of small and medium enterprises.

A multi staged sampling technique was used in the selection of the respondents and tools used for analysis were the descriptive statistical tools, and correlation analysis. It was found that tax incentive has a positive influence on profit and tax had a negative effect on profit. From the findings policy recommendations were made and government was advised to increase the frequency of incentives to enable tax payers enjoy more profit and should also sustain awareness level of the incentives enjoyed by tax payers.

Table of Content:

Cover page.......................i
Dedication .......................ii
Certification .......................iii
Declaration .......................iv
Acknowledgment....................... v
Table of contents .......................vi
List of tables....................... ix
Abstract....................... x

CHAPTER ONE
1.0introduction .......................1
1.1Background of the study.......................1
1.2Statement of the Problem .......................3
1.3Research Question .......................4
1.4Objective of the Study.......................4
1.5Research Hypothesis .......................5
1.6Significance of the Study.......................5
1.7Scope of Study .......................6
1.8Limitation of the Study.......................6

CHAPTER TWO
2.0Review Of Related Literature.......................7
2.1Conceptual Framework....................... 7
2.2Overview Of Tax And Tax Incentives.......................8
2.3The Effect Of Tax Incentives On Small And Medium Scale Enterprise.......................13
2.4The Role And Characteristics Of SMES In Developing Countries13
2.5The Need For Small And Medium Scale Enterprises In Nigeria 14
2.6Justification For Small And Medium Scale Enterprises Development In Nigeria .......................15
2.7Problems Of Small And Medium Scale Enterprise In Nigeria16
2.7.1Poor And Inadequate Start-Up Process.......................16
2.7.2Financial Problems .......................17
2.7.3Management Problems.......................18
2.7.4Strategic Planning Problems18
2.7.5Lack Of Infrastructural Development.......................18
2.7.6Socio-Cultural Problems.......................18
2.7.7Global Economic Problem.......................19
2.7.8Trade Groups.......................19
2.7.9Multiple Taxation.......................19
2.8Possible Solutions To Problems Of Tax Administration In Small And Medium
Scale Enterprise In Nigeria .......................20
2.9Empirical Review.......................21

CHAPTER THREE
3.0Research Methodology.......................22
3.1Area Of Study .......................22
3.2Sampling Technique.......................23
3.3Sources And Method Of Data Collection.......................23
3.4Method Of Data Analysis.......................24
3.5Specification Of Model.......................24

CHAPTER FOUR
4.0Results And Discussion.......................25
4.1Socio Economic Characteristics Of Tax Payers .......................25
4.1.1Rank.......................25
4.1.2Age.......................25
4.1.3Sex .......................26
4.1.4Marital Status.......................27
4.1.5Education .......................27
4.1.6Experience.......................28
4.2Analysis Of The Level Of Tax Payers Awareness Of Tax Incentive Available.......................29
4.3Analysis Of Available Tax Incentives In Akwa Ibom.......................29
4.4The Analysis Of The Effect Of Tax And Tax Incentives On The Profit Of Small
And Medium Scale Enterprise.......................30

CHAPTER FIVE
5.0Summary, Conclusion, And Recommendations.......................32
5.1Summary .......................32
5.2Conclusion .......................32
5.3Recommendation.......................32
REFERENCES.......................33
APPENDIX