TAX INCENTIVES AND ITS IMPACT ON ECONOMIC GROWTH AND DEVELOPMENT IN NIGERIA

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TABLE OF CONTENTS

 

Title page

Certification page

Dedication

Acknowledgment

Abstract

 

CHAPTER ONE: GENERAL INTRODUCTION

  • Background to the study
  • Statement of the problem
  • Operational definition of terms
  • Scope and definition of terms
  • Research questions
  • Theoretical framework
  • Literature review

1.8       Discussion of literature

 

CHAPTER TWO: OVERVIEW OF TAX INCENTIVES IN NIGERIA

2.1       Definition of the Concept of Taxation and Tax Incentives

2.2       Tax Incentives as a Tool for Economic Growth and Development

2.3       Classification of Tax Incentives

 

CHAPTER THREE: LEGAL AND REGULATORY FRAMEWORK FOR TAX INCENTIVES IN NIGERIA

3.0       Tax incentives under the Various Tax Laws in Nigeria

3.1       Pioneer Status Incentive

3.2       Tax Incentives and Foreign Direct Investment

3.3       Tax Exemptions and Incentives

3.4       Incentives under the Companies Income Tax Act

3.5       Incentives under the Capital Gains Act

3.6       Incentives under Value Added Tax Act

3.8       Incentives for companies in the Petroleum Industry

3.9       Tax Incentives under the Tax Free Zones and Export Processing Zones

3.10     Nigeria Double Tax TreatyIncentives under the Personal Income Tax Act

 

CHAPTER FOUR: IMPACT OF TAX INCENTIVES ON ECONOMIC GROWTH AND DEVELOPMENT IN NIGERIA

4.1       Harnessing tax incentives to achieve economic growth and development – Lessons for companies and individuals

4.2       Advantages and disadvantages of widely used tax incentive instruments and the economics of harmful tax competition.

4.3       Deficiencies in the legal, administrative and regulatory framework for the implementation of tax incentives in Nigeria

4.3       Lessons from other jurisdiction on the framework and implementation of tax incentives

 

CHAPTER FIVE

5.1       Conclusion

5.2       Recommendation

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