IMPACT OF TAX INCENTIVE ON REVENUE GENERATION

Student: Ali Bulama Goni
Supervisor: Dr Mustapha Ibrahim
HOD: Prof Adam Kyari Konto
Department of Accounting
Management Sciences
University of Maiduguri, Borno State

Abstract

The objectives of the study is to examine impact of tax incentives on revenue generation which focus on yobe state board of internal revenue. Tax incentives are measures adopted by government to motivate tax payers to respond favorably to their tax obligations. This study relies on primary source of data collection, the specific method used is questionnaire and chi-square was used to test the hypothesis. The research findings using questionnaire and personal interviews proves the significance of the tax incentives on revenue generation in yobe state with 66% acceptance by the respondents. At the end of this research work we were able to understand that most of the enterprises and individuals have benefited with the tax incentives in yobe state.

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