ABSTRACT

The study considered the effectiveness of tax incentives on small and medium scale enterprise 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.

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