Effect of Tax Incentive on Compliance in Nigeria of Listed Food and Beverages Firms in Nigeria.

Akinyemi Ariyo Julius; Nwankor A. Mentor; Oyedare Ebenezer Oyedele

doi:10.52589/AJAFR-4KJ6QY97

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Effect of Tax Incentive on Compliance in Nigeria of Listed Food and Beverages Firms in Nigeria.

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Publication Date: 2024-08-05

DOI: 10.52589/AJAFR-4KJ6QY97

Volume/Issue: Volume 7, Issue 3 (2024)

Page No: 149 - 159

Journal: African Journal of Accounting and Financial Research

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Abstract:

This study investigates the impact of tax incentives, specifically rural investment allowances and pioneer status, on compliance among listed food and beverage firms in Nigeria. Using regression analysis, we found that rural investment allowances significantly enhance compliance, explaining 97.8% of the variance, while pioneer status shows a non-significant impact. The findings highlight the importance of targeted tax incentives in promoting regulatory adherence and economic development. Recommendations include enhancing rural investment allowance programs, leveraging incentives for operational efficiency, and reevaluating the pioneer status framework to ensure effectiveness in encouraging compliance and investment. These insights offer valuable guidance for policymakers and businesses.

Keywords:Pioneer StatusRural Investment AllowanceComplianceTax Incentives.

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All articles are published open access under the Creative Commons Attribution 4.0 International (CC BY 4.0) licence, which permits use, sharing, adaptation, distribution, and reproduction in any medium or format, including for commercial purposes, provided appropriate credit is given to the original author(s) and source.

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Copyrights

Authors retain copyright in their articles and have unrestricted rights to reuse, republish, archive, share, and distribute their work after publication.
All articles are published open access under the Creative Commons Attribution 4.0 International (CC BY 4.0) licence, which permits use, sharing, adaptation, distribution, and reproduction in any medium or format, including for commercial purposes, provided appropriate credit is given to the original author(s) and source.