ABSTRACT
An appraisal of tax holiday incentive programme could apart form critically examine the nature of and type of incentive after proceed form two angle – Micro and Macro. The micro aspect is an attempt to access the significances of the programme in the beneficiary while the macro aspect is the attempt to excess the whole aspect of aspect of the programme to the government and to the economy.
This paper only attempt to analyze the impact of holiday tax on investment on the pioneer industry form the macro aspect (that is – assessing the significances in the investment decision of the benefinciary0 it is one thing to grant tax holiday relief to the qualified companies and it is another thing whether the infant industry incentive is crucial in the investment decision of the companies affected t commence and continued operation.
The fact that the benefiting company has precedes substantial return from the point of view of the economy dose not mean that the tax holiday incentive, which they enjoy, is superfluous. Much the same result could have been archived without the enjoyment for he incentives. The general belief particularly among incentive will induce an interpretation to set up the operation n the priority areas approved by the government. This was the belief in 1952 and 1958 when the aid to pioneer industrial ordinance and the industrial development (income tax relief) acts were posed respectively.
This provides is with the tax holiday, which is the significances to pioneer income companies profit and Liquidity Company.
Bill Borrow and Porter “ liquidity model for physical incentive evaluation” is used in this work to measure the extent the industry is incentive induced.
Based partly on the result of the analysis and partly on the different conception of the effectiveness of tax holiday scheme. It is concluded that not only the infant or the pioneer companies are incentive induced but also that the scheme is working out effectively with those companies qualified and granted the status.
TABLE OF CONTENT
Title page
Approval page
Dedication
Acknowledgement
Abstract
Table of content
CHAPTER ONE:
1.1 Introduction
1.2 Statement of the problem
1.3 Objective of study
1.4 Significance of study
1.5 Statement of the hypothesis
1.6 Scope of the study
1.7 Scope of the study
1.8 Definitions of terms
CHAPTER TWO:
2.1 Review of the related literature
2.2 Preambles
2.3 Classifications for fiscal incentives
2.4 Objective if tax holiday
2.5 Nature of legislative position on the holiday tax
2.6 The fiscal scarifies
2.7 Criticism of tax incentive scheme
2.8 Holiday tax scheme
2.9 The pioneer industry
2.10 Method of evaluation for the impacts of tax holiday
2.11 The liquidity method
2.12 The survey approach
2.13 The computation profit approach
2.14 The pioneer/ infant company
CHAPTER THREE
3.1 Research design and methodology
3.2 Source of data
3.3 Primary
3.4. Area of study
3.5 Populations for the study
3.6 Instrument for data collection
3.7 Reliability for the instrument
3.8 Validity of the instrument
3.9 Method of administration
3.10 Method of data analysis
3.4 Secondary data
3.5 Sample used
3.6 Method of investigation
CHAPTER FOUR
4.1 Data analysis and interpretation
4.2 data presentation and analysis
4.3 Test of hypothesis
CHAPTER FIVE
SUMMARY, FINDINGS, CONCLUSION AND RECOMMENDATION
5.1 Summary of the findings
5.2 Conclusion
5.3 Recommendation
BIBLIOGRAPHY
APPENDIX / QUESTIONNAIRE
Disclaimer: Note this academic material is intended as a guide for your academic research work. Do not copy word for word. Note: For Computer or Programming related works, some works might not contain source codes
CITE THIS WORK
(2014, 11). Funding Of Federal Parastatals (a Case Study Of Federal Radio Cooperation Of Nigeria In Enugu State).. ProjectStoc.com. Retrieved 11, 2014, from https://projectstoc.com/read/5057/funding-of-federal-parastatals-a-case-study-of-federal-radio-cooperation-of-nigeria-in-enugu-state-479
"Funding Of Federal Parastatals (a Case Study Of Federal Radio Cooperation Of Nigeria In Enugu State)." ProjectStoc.com. 11 2014. 2014. 11 2014 <https://projectstoc.com/read/5057/funding-of-federal-parastatals-a-case-study-of-federal-radio-cooperation-of-nigeria-in-enugu-state-479>.
"Funding Of Federal Parastatals (a Case Study Of Federal Radio Cooperation Of Nigeria In Enugu State).." ProjectStoc.com. ProjectStoc.com, 11 2014. Web. 11 2014. <https://projectstoc.com/read/5057/funding-of-federal-parastatals-a-case-study-of-federal-radio-cooperation-of-nigeria-in-enugu-state-479>.
"Funding Of Federal Parastatals (a Case Study Of Federal Radio Cooperation Of Nigeria In Enugu State).." ProjectStoc.com. 11, 2014. Accessed 11, 2014. https://projectstoc.com/read/5057/funding-of-federal-parastatals-a-case-study-of-federal-radio-cooperation-of-nigeria-in-enugu-state-479.
- Related Works
- Problems And Prospects Of Privatization And Commercialization Of Government Enterprises In Nigerian
- The Effects Of Poor Records Management In An Office Organization In Federal Polytechnic, Oko
- Effective Internal Control System As A Measure Of Fraud Prevention In The Public Service. (a Case Study Of Board Of Internal Revenue Enugu State).
- Assessment Of The Influence Of Conflict Resolution On The Performance Of Public Organization (a Case Study Of Kaduna State Civil Service)
- Management Of Disengagement And Accrued Benefits In The Public Sector Of Nigeria: A Study Of The Federal Civil Service
- Problems Of Human Resource Management In Enugu State Government Parastatals (a Case Study Of Enugu State Broadcasting Service (esbs) Enugu)
- Problems Of Local Government Financing: A Case Study Of Nkanu Local Government Area, Enugu State
- The Need For Employees Motivation In Local Govt Service (a Case Study Of Akwanga Local Govt Council Of Nasarawa State)
- The Impact And Effectiveness Of Judicial Proceeding And Democratic Government In Nigeria (a Case Study State Of Anambra State)
- Causes And Remedies Of Student Involvement In Cult Activities In Nigeria Tertiary Institutions (a Case Study Of Federal Polytechnic, Auchi)