Criticism of Tax and Incentive Scheme

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CHAPTER THREE RESEARCH METHODOLOGY

INTRODUCTION

This chapter deals with the research design, sources of data, population of the study, sampling method, validity and reliability of the instrument, data analysis and technique. It is meant to establish the way or manner by which data is presented in this project work and also to prepare the preliminary plan or sketches with which the researcher will use in testing the research question and in interpreting the responses gotten from the questionnaire.

 RESEARCH DESIGN

The design used for this study is the survey research method which according to Shuttleworth (2008) is a scientific non-experimental method which involves observing and describing the behavior of a subject without influencing it in anyway. This design is considered appropriate in this study to determine the behavior of the subjects as it exists at the time of this study which is Tax Incentive: A Catalyst For Industrial Development And Economic Growth.

SOURCES OF DATA

The sources of data in this study are the primary and secondary sources. The primary source is the questionnaire which serves as the main source of obtaining responses from individuals. The secondary source of data include those gotten from the income tax Acts, Newspapers, libraries and Journals.
In this study, the libraries visited were that of Caritas University, Enugu State University, the National library and the Central Bank of Nigeria all in Enugu state.

POPULATION OF THE STUDY

The population of this study consists four selected companies in Rivers state which have a population of about two thousand five hundred (2,500) staff. But the population put into consideration in this work are the top and middle management staff which consist four (4) CEO’s, six (6) internal auditors, twenty-five (25) managers and forty (40) accountants making a grand total of seventy-five (75) staff.

SAMPLE AND SAMPLING METHOD

Sampling involves the process by which the subject/object of observation is drawn from a large set and studied in order to make references about the characteristics of the large population. However, the sample consisted of sixty subjects (60) out of the seventy-five (75) CEO’S, auditors, managers and accountants that constitute the target population. In selecting the companies, simple random sampling method was used having considered the type of incentive being offered to them by the government and each member of the population had an equal chance of being selected. The selection of samples were independent of sex.
The sample size was statistically determined using the Taro yarmani’s sampling method as illustrated below.

VALIDITY OF INSTRUMENTS

The face validity was carried out by giving the questionnaire to three lecturers in the department of accountancy, Institute of Management and Technology,(IMT)Enugu who made appropriate suggestions that helped meet the validity. This brought the items to fifteen (15) out of the initial twenty (20) items.

RELIABILITY OF INSTRUMENTS

For the reliability of the instruments, a pilot survey was carried out. Twenty (20) copies of the questionnaires were distributed on a similar sample selected from the industries and firms. The criteria for the selection of subject for the study were met by the subjects. In testing the reliability of the instruments, pearson product correlation co-efficience statistics was used to obtain a split-off reliability co-efficiency of 0.73 at P 0.001 level of significance.
 

DATA ANALYSIS

The data obtained in this study were analysed using frequency tables, chi-square and percentages.

Title page 
Certification page 
Dedication 
Acknowledgement 
Abstract 
Table of Contents
Proposal 
CHAPTER ONE Introduction 
1.1 Background of the Study
1.2 Statement of Problem
1.3 Purpose of the Study
1.4 Significance of the Study
1.5 Scope of the Study
1.6 Limitation of the Study
1.7 Hypothesis Formulated
1.8 Definition of Terms
References
CHAPTER TWO
Introduction
2.1 Criticism of Tax and Incentive Scheme
2.2 Argument for Tax Incentive
2.3 The Impact of Tax Incentives
2.4 Petroleum Profit Tax Act
2.5 Capital Allowance
2.6 Companies Income Tax Act
2.7 Industrial Development (Income Tax Relief) Act
2.8 Other Tax Incentives in Nigeria
References
CHAPTER THREE
Introduction
3.1 Research Design
3.2 Sources of Data
3.3 Population of the Study
3.4 Sampling Method
3.5 Validity of Instruments
3.6 Reliability of Instruments
3.7 Data Analysis Technique
CHAPTER FOUR Date Presentation and Analysis 
Introduction
4.1 Data Presentation
4.2 Data Analysis
4.3 Research Question Analysis
4.4 Test of Hypothesis
CHAPTER FIVEn Summary of Findings, Conclusion and Recommendations 
5.1 Summary of Findings
5.2 Conclusion
5.3 Recommendations
Bibliography 
Appendices
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TAX INCENTIVES CATALYST FOR INDUSTRIAL DEVELOPMENT AND ECONOMIC GROWTH