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Periodical article Periodical article Leiden University catalogue Leiden University catalogue WorldCat catalogue WorldCat
Title:The significance of Nigeria's income tax relief incentive
Author:Phillips, Adedotun
Periodical:The Nigerian Journal of Economic and Social Studies
Geographic term:Nigeria
Subjects:income tax
tax incentives
Abstract:Attempts to analyse the significance of the income tax relief incentive from the micro angle, i.e. in its significance in the investment decisions of beneficiaries, and to throw light on the significance of Nigeria's income tax relief device to industry. Starting from the hypothesis that income tax relief is significant to pioneer companies, aim of this paper is to present the findings of the attempt to test this hypothesis. Notes, tables.