International records / OpenAlex research

AN EXAMINATION OF NIGERIAN INCOME TAX INCENTIVES POLICIES: PROBLEMS AND PROSPECTS

The current macroeconomic thinking is that the lower the number of taxes in the fiscal system the less the effect of taxation on business and individual earnings.The method applied in this research is doctrinal.The taxation of consumption rather than income may, for instance, be considered an incentive by people who believe that taxpayers find it more difficult to bear their income tax burden, or that direct taxes exert a harsher incidence on the tax base.An incentive is created when the government deliberately manipulates the tax system to the advantage of a potential taxable person, or adopt…