Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/262074 
Erscheinungsjahr: 
2022
Schriftenreihe/Nr.: 
AGDI Working Paper No. WP/22/008
Verlag: 
African Governance and Development Institute (AGDI), Yaoundé
Zusammenfassung: 
The study investigates the impact of fiscal incentives on the tax compliance behaviour of firms in industrial clusters in Nigeria. Data from 800 firms drawn from three industrial clusters in SouthEast Nigeria were collected using a structured questionnaire through a multi-stage sampling procedure. Descriptive statistics and the logistic regression model were applied to estimate the survey responses.The major findings of the study show that regular tax audit, firm size, simplifying the communication on tax requirement, communicating deterrent messages, educational attainment of the firm owner and political legitimacy of the current government as well as fiscal incentives (tax credit, tax reduction, capital allowance, investment incentives) significantly influence the tax compliance behaviour of firms in Nigeria's industrial clusters. Similarly, the study finds that fiscal incentives significantly enhance firm performance in Nigeria's industrial clusters. Implications and policy suggestions are presented for adoption by concerned stakeholders in the tax and industrial sectors.
Schlagwörter: 
Fiscal incentive
Tax compliance
Industrial Cluster
Nigeria
Dokumentart: 
Working Paper

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