Description
TABLE OF CONTENT
TITLE PAGE I
CERTIFICATION II
DEDICATION III
ACKNOWLEGMENT IV
ABSTRACT V
TABLE OF CONTENT VI
CHAPTER ONE
1.0 INTRODUCTION 1
1.1 BACKGROUND OF THE STUDY 14
1.2 STATEMENT OF PROBLEM 45
1.3 PURPOSE OF THE STUDY 56
1.4 SIGNIFICANCE OF THE STUDY 6
1.5 RESEARCH QUESTION 67
1.6 SCOPE OF STUDY 7
CHAPTER TWO
LITERATURE REVIEW
2.0 INTRODUCTION 8
2.1 FEDERAL BOARD OF INLAND REVENUE 916
2.2 TAX INCENTIVE IN COMPANY INCOME TAX 1632
2.3 INCENTIVE IN THE PETROLEUM INDUSTRIES 3237
2.4 TAX INCENTIVE THE PETROLEUM INCOME TAX 3745
2.5 TAX INCENTIVE IN CAPITAL GAIN TAX 4550
2.6 TAX INCENTIVE IN VALUE ADDED TAX 5152
2.7 TAX INCENTIVE IN CAPITAL TRANSER TAX 52
2.8 THE NEED FOR TAX INCENTIVE 5255
CHAPTER THREE
3.0 RESEARCH METHODOLOGY 56
3.1 RESEARCH DESIGN 56
3.2 SOURCE OF DATA COLLECTION 5657
3.3 POPULATION OF THIS STUDY 57
3.4 SAMPLE SIZE 5758
3.5 SAMPLING TECHNIQUE 59
3.6 METHOD OF DATA COLLECTION 59
3.7 METHOD OF DATA ANALYSIS 5960
3.8 VALIDITY OF THE STUDY 60
3.9 REALIABLE OF THE STUDY 60
CHAPTER FOUR
4.0 DATA ANALYSIS AND INTERPRETATION
4.1 INTRODUCTION 61
4.2 ANALYSIS 1 6163
4.3 ANALYSIS 11 6365
4.4 ANALYSIS 111 6568
4.5 ANALYSIS 1V 6871
CHAPTER FIVE
5.0 SUMMARY OF THE FINDINGS, CONCLUSION AND 7273
RECOMMENDATIONS
BIBLOGRAPHY 7475
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