Effectiveness Of Tax Incentives On Small And Medium Scale Enterprise In Akwa Ibom State, Nigeria

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 descript…